2011 Idaho Individual
E-File (EMS) Specifications
October 2011 Version v1.1
tax.idaho.gov
EPB00056 11-03-11
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2011 Idaho Individual
E-File (EMS) Specifications
October 2011 Version v1.1
tax.idaho.gov
EPB00056 11-03-11
|
|
Table of Contents
Introduction ..................................................................................................................... 1
Acceptance Process ....................................................................................................... 2
Idaho Returns and Forms Supported for E-Filing ........................................................ 2
Exclusions from Electronic Filing ................................................................................. 3
Idaho Acknowledgment .................................................................................................. 3
Receipt Acknowledgment .............................................................................................. 3
Processing Acknowledgment ........................................................................................ 3
Nonreceipt of Idaho Acknowledgment Record ............................................................ 3
Idaho Test Data ............................................................................................................... 4
Generic and Unformatted Record ................................................................................. 4
Generic Record ............................................................................................................... 4
Unformatted State Records ........................................................................................... 5
Character Sets – Allowable Entries ............................................................................... 6
Generic Record Layout for Form 40 .............................................................................. 7
Generic Record Layout for Form 43 ............................................................................ 17
Unformatted Records ................................................................................................... 30
Form 39R Idaho Supplemental Schedule ................................................................... 31
Form 39NR Idaho Supplemental Schedule ................................................................. 39
Form 44 Idaho Business Income Tax Credits and Credit Recapture ....................... 48
Form 49 Idaho Investment Tax Credit ......................................................................... 51
Form 49C Idaho Investment Tax Credit Carryover .................................................... 54
Form 49E Idaho Election to Claim the Property Tax Exemption .............................. 63
in Lieu of Investment Tax Credit ................................................................................. 51
Form 49R Recapture of Idaho Investment Tax Credit ............................................... 68
Form CG Idaho Capital Gains Deduction.................................................................... 72
Form 55 Idaho Credit for Qualifying New Employees (No Longer Used) ................ 76
Form 56 Idaho Net Operating Loss Carryforward/Carryback ................................... 79
Form 67 Credits for Idaho Research Activities .......................................................... 94
Form 68 Idaho Broadband Equipment Investment Credit ....................................... 100
Form 68R Recapture of Idaho Broadband Equipment Investment Credit ............. 103
Form 69 Idaho Incentive Investment Tax Credit ...................................................... 107
Form 72 Idaho Hire One Act Credit (Including Supplemental Schedule) .............. 110
Form 75 Idaho Fuels Use Report ............................................................................... 114
EPB00056 11-03-11
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| Miscellaneous Statements ......................................................................................... 121 Requirement to File Worksheet ................................................................................. 122 State Acknowledgments ............................................................................................ 123 OCR Scan Line Data Fields ........................................................................................ 128 Check Digit Validation ................................................................................................ 131 Name Control Guidelines ........................................................................................... 133 Appendix A – Idaho State Return Reject Codes ...................................................... 134 EPB00056 11-03-11 |
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Introduction
This publication outlines the communication procedures, transmission formats, character sets, validation
criteria, and reject codes for filing individual income tax returns as part of the Federal/State Electronic Filing
(EMS) Program between the Internal Revenue Service (IRS) and the Idaho State Tax Commission.
The material in this publication will provide software developers the necessary information for capturing and
formatting Idaho income tax data and the associated federal information required as part of the Idaho return.
This publication does not replace the requirements, procedures, etc., issued by the IRS. All IRS requirements
must be followed in developing the Idaho return. See IRS Publication 1346 - Electronic Return File
Specifications and Record Layouts for Individual Income Tax Returns and Publication 1345 - Handbook for
Electronic Filers of Individual Income Tax Returns.
The 2011 Idaho Individual E-File (EMS) Handbook provides filers and transmitters with the procedures for
filing an Idaho return jointly with the taxpayer’s federal return.
Contact Information
Electronic Filing Coordinator
Lisa Schroeder ..........................................................................................................(208) 334-7822
lisa.schroeder@tax.idaho.gov
Technical Assistance
Steve Thimsen ...........................................................................................................(208) 334-7569
steve.thimsen@tax.idaho.gov
Testing Support
Renata Shumway ......................................................................................................(208) 334-7783
renata.shumway@tax.idaho.gov
Tax Policy
Dan John ...................................................................................................................(208) 334-7537
dan.john@tax.idaho.gov
Tax Information and Forms
Toll Free ....................................................................................................................(800) 972-7660
Boise Area .................................................................................................................(208) 334-7660
Federal/State Electronic Filing Process
Idaho returns included in the Federal/State Electronic Filing Program will be transmitted to the IRS Service
Center along with the federal return. All Idaho returns must include a complete copy of the federal return.
Once the IRS has notified the Electronic Return Originator (ERO) of successful submission, Idaho can retrieve
the files from the IRS within one business day. Idaho will not receive any state data from a rejected federal
return.
Note: The IRS acknowledges only that it received the state data. The IRS acknowledgment is not an indication
that Idaho has “received” your state return. You must receive the Idaho acknowledgment to ensure your state
return has been received.
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Contact Idaho if you receive the federal acknowledgment, but no state acknowledgment.
The Idaho acknowledgment system is designed to inform transmitters that the Idaho return has been retrieved
and the return is being processed by Idaho. When Idaho receives the return from the IRS, it will generate an
acknowledgment record and post the record for retrieval by transmitters.
Acceptance Process
EFIN and ETIN
The IRS assigns the Electronic Filing Identification Number (EFIN) and Electronic Transmitter Identification
Number (ETIN). The Tax Commission will use these same numbers in the Federal/State Electronic Filing
Program.
These numbers are used in the acknowledgment system to identify preparers and transmitters.
Idaho Returns and Forms Supported for E-Filing
Supporting federal returns, schedules, and attachments are required for all electronic returns.
1. The Tax Commission will support e-filing of the following forms:
• Form 40 Idaho Individual Income Tax Return
• Form 43 Idaho Part-Year Resident and Nonresident Income Tax Return
• Form 39R Idaho Supplemental Schedule (Form 40)
• Form 39NR Idaho Supplemental Schedule (Form 43)
• Form 44 Idaho Business Income Tax Credits and Credit Recapture
• Form CG Idaho Capital Gains Deduction
• Form 49 Idaho Investment Tax Credit
• Form 49C Idaho Investment Tax Credit Carryover
• Form 49E Idaho Election to Claim the Property Tax Exemption in Lieu of Investment
Tax Credit
• Form 49R Recapture of Idaho Investment Tax Credit
• Form 56 Idaho Net Operating Loss Carryforward/Carryback
• Form 67 Credit for Idaho Research Activities
• Form 68 Idaho Broadband Equipment Investment Credit
• Form 68R Recapture of Idaho Broadband Equipment Investment Credit
• Form 69 Idaho Incentive Investment Tax Credit
• Form 72 Idaho Hire One Act Credit
• Form 75 Idaho Fuels Use Report
4. The Tax Commission will accept the following return types:
• Fed/State: An original federal return submitted with one original state return.
• State only: A state return submitted with a copy of the federal return.
• Current year amended returns
• Refund, balance due, zero, and direct deposit returns
• Credit for taxes paid to another state
• Married filing separate returns
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Exclusions from Electronic Filing
In addition to the returns listed in Publication 1345 as excluded from federal electronic filing for the 2011 tax
filing period, the following returns will not be accepted for electronic filing in 2011:
• Non-calendar year filers
• Prior year returns
• Form 84
• Form 84R
• Form 85
• Form 85R
Idaho Acknowledgment
Idaho participates in the combined Federal/State E-File Acknowledgment Program.
The Tax Commission will transmit acknowledgments through the IRS EMS system. Transmitters will retrieve
state acknowledgments in the same way they retrieve federal acknowledgments.
Receipt Acknowledgment
Idaho provides a receipt acknowledgment for successfully retrieving returns through the IRS EMS system.
Idaho will reject any return submitted in the wrong format or that can’t be properly identified. If this occurs, the
state will inform you of the rejection through a rejected acknowledgment. Once you correct the return, you may
transmit the return as a state-only return. Be sure to confirm that your software package supports state-only
transmissions. If the electronically filed Idaho return can’t be re-transmitted, you must submit a paper tax
return to the Tax Commission.
Processing Acknowledgment
Idaho provides one of the following two processing acknowledgments for successfully reading returns retrieved
through the IRS EMS system.
Accepted – This acknowledgment indicates the electronic return was received and successfully completed the
business rule validation process.
Rejected – This acknowledgement indicates the electronic return was received but failed to complete the
business rule validation process. The acknowledgment will contain a reason indicating the error causing the
rejection. (See Appendix A – Reject Codes).
Nonreceipt of Idaho Acknowledgment Record
Before contacting the Tax Commission, ensure that:
• You have received an IRS acknowledgment record,
• The IRS accepted the federal tax return, and
• The transmission included an Idaho state return.
Contact the Tax Commission if:
• You received Idaho acknowledgment records for some, but not all returns filed on the same day.
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• You receive IRS acknowledgment records more than two working days ago, and you have not received
Idaho acknowledgment records for the same tax returns.
• You receive acknowledgment records for a transmission day that follows a day in which you received no
records; for example, you received acknowledgment records for Wednesday, but not for Tuesday.
Whom to contact
To check on the status of an Idaho acknowledgment record, call (208) 334-7783. Please have the following
information available when making the call:
• Electronic Filer ID Number (EFIN)
• FEIN
• Transmission Date
• Contact Name and Phone Number
Idaho Test Data
All software developers are required to test with the Tax Commission. Idaho testing can be done in conjunction
with IRS testing. To facilitate testing, the Tax Commission has generated test cases based on the IRS PATS test
examples. The Social Security numbers, names, and addresses have been altered and Idaho specifics added.
The test package will detail the conditions and acceptance procedures. In general, the Tax Commission will
notify you as soon as possible of acceptance or if problems exist with your test cases.
Please support all schedules, forms, and occurrences. It is important to customers and to Idaho that customers
are given a full range of services.
If you are not supporting all forms and schedules, please inform the Tax Commission before the first test
transmission test.
If you offer online filing, you must send a test transmission.
Preparers are not required to test. However, the Tax Commission will accept and process any tests received.
Consult the 2011 Idaho Individual E-Filing (EMS) Test Package for more information.
Generic and Unformatted Record
The IRS defines two record types for state collection of income tax data as part of the Federal/State Electronic
Filing Program. The generic record is a specific formatted record layout that defines each field’s
characteristics. In the generic record, Idaho captures the state return. The unformatted records consist of 25
occurrences, each with 4,861 characters (60 lines with 80 characters each).
Generic Record
In this section, Idaho captures the Idaho Forms 40 and 43.
Header Section: Contains identifying information for the return, including the declaration control number
(DCN) assigned to the return. This is the same DCN assigned to the federal return.
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State Preparer/Transmitter Section: Idaho uses this section of the record to capture Idaho return preparation
information.
Entity Section: This section provides name and address information. Idaho requires the exact data in these
fields as are stored in the federal return. However, reformatting is required due to field length differences. The
IRS character specifications and editing requirements apply to these fields as defined for the federal return.
Consistency Fields: The IRS provides based consistency fields and checks. If an entry is significant, it will be
compared to the federal return. If it does not match, the returns (both federal and state) will be rejected. The
record layout lists the corresponding federal field.
Alphanumeric Fields: The generic record provides seven fields, each 80 characters in length for states to
define additional data fields. The record layout shows (for each field used) how the 80-character field is broken
down into individual data fields.
Signed Numeric Money Fields: This section contains 116 fields, each 12 characters in length for the storing
of money fields. In this section, Idaho captures the Idaho Forms 40, 43, 39R, 39NR, 44, 49, 49C, 49R, 56,
67,68, 68R, 69, 75, CG, and 49E. For the majority of Idaho returns, these are the parts of the forms used by
Idaho taxpayers.
Record Terminus Section: The 1-character field with a value of “#” that indicates the end of the generic
record.
Unformatted State Records
The Unformatted State Records Section will be utilized for the capture of the federal return and Idaho Forms
40, 43, 39R, 39NR, 44, 49, 49C, 49R, 56, 67, 68, 68R, 69, 72, 75, CG, and 49E
In defining the requirements for the unformatted records, Idaho adheres to the following:
1. Idaho requires the complete federal return.
2. Idaho uses the federal field number for data defined by the IRS.
3. Idaho stores the data using the same method as the IRS, with the data being preceded by the field
number. The Idaho portion of federal data should be identical to the IRS data with the exception of
eight characters. The following state record characters should be substituted for the corresponding IRS
values.
The characters are:
IDAHO
IRS Character Substitution Characters ASCII Hex EBCDIC Hex
**** !!!! 21212121 5A5A5A5A
[ { 7B C0
] } 7D D0
# $ 24 5B
The federal data must be formatted using the IRS formatting requirements for variable length records.
The IRS Summary Record does not have to be placed in the unformatted state record. If it is included, it will
not be edited or processed by the Tax Commission.
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Since Idaho is capturing the federal forms and schedules intact (as formatted for the IRS), there is the chance
that not all of the data can be stored in the unformatted records. If storing of the federal data requires more
space than available in the (9) unformatted records, the Idaho return is not eligible for electronic filing. If more
than one unformatted record is required for the federal return, do not split forms or schedules across
unformatted records.
Character Sets – Allowable Entries
Idaho follows the IRS requirements for field character specifications. All IRS fields captured for Idaho should
be formatted identically to the IRS format.
The following descriptions of fields have been extracted from IRS Publication 1346 - Electronic Return File
Specifications and Record Layouts for Individual Income Tax Returns (Tax Year 2011).
ALPHA (A) A - Z Upper case alpha characters only
NUMERIC Values 0 - 9, Right-justified, zero-filled
1. Money Fields: All money fields are 12 characters: 11 numeric characters followed by a negative sign
(-) if a negative entry. If a positive entry, the last position is blank. All money entries are whole dollars
(no cents).
Significant: Not all zeros, right justified, zero filled. Non-significant: blank filled. No dollar signs,
commas, periods, or other non-numeric characters should be inserted into the field.
2. Percentage Fields: 5 numeric characters, left justified, zero-filled. Decimal points entered - assumed
to be between the left-most and second left-most position.
Example: 25.32% = 02532, 105% = 10500
If less than 100% = preceded with a zero.
EXCEPTION: Ratio 5. Numeric characters, no leading zero. No decimal points entered – assumed to
precede left-most position.
Example: 65.987% = 65987
3. EIN (Employer ID Numbers) : On Schedules C and F should be blank if there is no number.
4. ZIP Code: Should be left justified. If there are only 5 ZIP code characters, the 7 remaining digits must
be zero filled. If the 3-digit Bar Code Delivery Point is not present, left justify the ZIP Code and Zip + 4
and zero fill remainder.
5. Other Numerics: If present: all numeric, right justified, zero-filled. If not present: Zero-fill, unless
otherwise specified in the record layout for that field.
6. Dates: M=month. D=day. Y=year. Format will depend on field size (either MMYYYY or
MMDDYYYY). If date is not known or covers various dates, enter zeros.
State fields that are identical to a corresponding federal field should follow the same usage of special characters
as outlined in Publication 1346.
For instance, name and address fields on the Idaho form must be identical to the federal return. The usage of
special characters on the Idaho return is limited to what is allowed by the IRS.
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Generic Record Layout for Form 40
FIELD FORM IDENTIFICATION LENGTH DESCRIPTION
REFERENCE
Byte Count, Page 1 4 “2754”or fixed; “nnnn” for variable
format
Start of Record Sentinel 4 Value “****”
0 Record ID Type 6 “STbbbb”
1 Form Number 6 “0001bb”
2 Page Number 5 “PG01b”
3 Taxpayer Identification Number 9 N (Primary SSN)
4 Filler 1 Blank
5 Form/Schedule Number 7 N Value “0000001”
IRS 010 State Code 2 Value “ID”
IRS 011 City Code 2 NO ENTRY
IRS 015 Imperfect Return Indicator (IRS 1 A value “E” = exception processing
Only) Idaho will accept or blank
IRS 016 ITIN/SSN Mismatch Indicator (IRS 1 A value “M” = Mismatch or blank
USE ONLY)
IRS 019 State-Only-Indicator 2 “SO” (State Only return data)
IRS 020 Declaration Control Number 14 Numeric (Same as IRS)
IRS 023 Return Sequence Number 16 Numeric
IRS 024 Direct Deposit 1 Numeric
1= Direct Deposit
Blank or 0 = No
IRS 025 State-Return-Flag 1 Numeric
IRS 027 Direct Debit Date 8 Numeric ( Not used for Idaho)
IRS 028 Direct Debit Amount 12 Numeric ( Not used for Idaho)
IRS 030 Line 56b State-Routing Transit Number 9 Numeric
IRS 032 State-Return-Indicator 1 Numeric
0 = No State RTN Present
1 = State RTN found
2 = State RTN not found
IRS 035 Line 56c State-Deposit Account Number 17 Alphanumeric
IRS 040 Line 56d State-Checking Acct. 1 Alpha
Values X or Blank
IRS 048 Line 56e State-Savings Acct. 1 Alpha
Values X or Blank
IRS 049 Online State Return 1 Alpha
Value “O” = On-line
IRS 050 State Numeric Area 27 Numeric
IDTC.10 Page 2, Preparer SSN/PTIN 9 Alpha/Numeric (byte 01-09)
Signature Block
IDTC.20 Page 2, Preparer EIN 9 Numeric (byte 10-18)
Signature Block
IDTC.30 Page 2, Preparer ZIP 5 Numeric (byte 19-23)
Signature Block
IDTC.40 Page 2, Preparer ZIP+4 4 Numeric (byte 24-27)
Signature Block
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IRS 052 State Alphanumeric Area 93 Alphanumeric
IDTC.10 Mailbox ID 5 Not required
IDTC.20 Page 2, Preparer Firm Name 35 Alphanumeric
Signature Block
IDTC.30 Page 2, Preparer Address 30 Alphanumeric
Signature Block
IDTC.40 Page 2, Preparer City 20 Alphanumeric
Signature Block
IDTC.50 Page 2, Preparer State 2 Numeric
Signature Block
IDTC.60 Page 2, Preparer Self-Employment Ind. 1 Alphanumeric
Signature Block
IRS 055 Page 1, Spouse SSN 9 Numeric
Taxpayer Info
IRS 060 Page 1, Name Line 1 35 Alphanumeric
Taxpayer Info
IDTC.10 Page 1, Prime Last Name 32 Alphanumeric
Taxpayer Info
IDTC.20 Page 1, Suffix 3 Alphanumeric
Taxpayer Info
IRS 062 Date of Death Primary 8 Numeric (YYYYMMDD)
IRS 065 Page 1, Name Line 2 35 Alphanumeric
Taxpayer Info
IDTC.10 Page 1, Spouse Last Name 32 Alphanumeric
Taxpayer Info
IDTC.20 Page 1, Suffix 3 Alphanumeric
Taxpayer Info
IRS 068 Date of Death Secondary 8 Numeric (YYYYMMDD)
IRS 070 Page 1, Name Line 3 35 Alphanumeric
Taxpayer Info
IDTC.10 Page 1, Prime First Name 16 Alpha (byte 01-16)
Taxpayer Info
IDTC.20 Page 1, Prime Middle Initial 1 Alpha (byte 17)
Taxpayer Info
IDTC.30 Page 1, Spouse First Name 16 Alpha (byte 18-33)
Taxpayer Info
IDTC.40 Page 1, Spouse Middle Initial 1 Alpha (byte 34)
Taxpayer Info
IDTC.50 Line 56a IAT Indicator 1 1 For Yes
0 or Blank for No (byte 35)
IRS 074 Page 1, C/O Address 35 Alphanumeric
Taxpayer Info
IRS 075 Page 1, Address Line 1 35 Alphanumeric
Taxpayer Info
IRS 077 Foreign Street Address 35 Alphanumeric
IRS 080 Address Line 2-Care of address 35 Alphanumeric
IRS 085 Page 1, City 22 Alphanumeric
Taxpayer Info
IRS 087 Foreign City/State or Providence 35 Alphanumeric
IRS 090 City Code 5 NO ENTRY
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IRS 095 Page 1, State Abbreviation 2 Alpha
Taxpayer Info
IRS 098 Foreign Country 22 Alpha
IRS 100 Page 1, Zip Code 12 Numeric
Taxpayer Info
IDTC.10 Page 1, Zip Code 5 Numeric (Byte 01-05)
Taxpayer Info
IDTC.20 Page 1, Zip Code Extension 4 Numeric (Byte 06-09)
Taxpayer Info
IDTC.30 Delivery Point Bar Code Location 3 Numeric (byte 10-12)
IRS 105 County 20 NO ENTRY
IRS 110 County Code 5 NO ENTRY
IRS 115 Page 2, Telephone Number 10 Numeric
Signature Block Example: 2083347569 (removed
dashes)
IRS 120 Page 2, Primary TP Signature 5 Numeric (not used for Idaho)
Signature Block
IRS 125 Page 2, Spouse Signature 5 Numeric (not used for Idaho)
Signature Block
IRS 126 ERO EFIN/PIN 11 Numeric (not used for Idaho)
IRS 150 Lines 1-5 Federal Filing Status 1 Numeric
Valid Codes: 1, 2, 3, 4, 5
IRS 155 Line 6 Total Federal Exemptions 2 Numeric
Valid Range: 00 – 99
IRS 160 Wages, Salaries, Tips 12 Optional Entry
IRS 165 Taxable Interest 12 Optional Entry
IRS 170 Tax Exempt Interest 12 Optional Entry
IRS 175 Dividends 12 Optional Entry
IRS 180 State Refund 12 Optional Entry
IRS 185 Taxable Social Security Benefit 12 Optional Entry
IRS 190 Keogh Plan & SEP Deductions 12 Optional Entry
IRS 195 Adjusted Gross Income 12 Numeric
IRS 200 Standard/Itemized Deductions 12 Optional Entry
IRS 205 Earned Income Credit 12 Optional Entry
IRS 300 Alphanumeric Field 1 80 Alphanumeric
IDTC.10 Software Developer Code 10 Alpha (byte 01-10)
IDTC.20 Page 2, Paid Preparer Name 31 Alpha (byte 11-41)
Signature Block 1040 Seq. 1340
IDTC.30 Page 2, Preparer Phone # 10 Alpha (byte 42-51)
Signature Block
IDTC.40 Page 2, Non Paid Preparer 13 Alpha (byte 52-64)
Signature Block 1040 Seq. 1338
IDTC.50 Page 2, Preparer State EIN 16 Alpha (byte 65-80)
Signature Block
IRS 305 Alphanumeric Field 2 80 Alphanumeric
IDTC.060 Paid Preparer 1 (byte 1)
1 For Yes
0 or Blank for No
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IDTC.065 FFA Indicator ( Field to be used by 1 (byte 2)
those that participate in the free file 1 For Yes
alliance program) 0 or Blank for No
IDTC.066 Page 2, Contact Preparer 1 Numeric (byte 3)
Signature Block
1 For Yes
0 or Blank for No
IDTC.070 Page 1 Forms Mailer Yes 1 Numeric (byte 4)
Taxpayer Info
1 For Yes
0 or Blank for No
IDTC.075 Page 1 Forms Mailer No 1 Numeric (byte 5)
Taxpayer Info
1 For Yes
0 or Blank for No
IDTC.080 Line 6a Prime Exemption 1 Numeric (byte 6)
1 For Yes
0 or Blank for No
IDTC.090 Line 6b Spouse Exemption 1 Numeric (byte 7)
1 For Yes
0 or Blank for No
IDTC.100 Line 6c Exemptions 2 Numeric (byte 8-9)
1–99 = Yes
0 or Blank = No
IDTC.110 Line 7 Prime—Campaign Fund 1 Alpha (byte 10) Reserved
NO ENTRY
IDTC.120 Line 8 Spouse----Campaign Fund 1 Alpha (byte 11) Reserved
NO ENTRY
IDTC.130 Line 12a Prime over 65 Indicator 1 Numeric (byte 12)
1 For Yes
0 or Blank for No
IDTC.140 Line 12a Spouse Over 65 Indicator 1 Numeric (byte 13)
1 For Yes
0 or Blank for No
IDTC.150 Line 12b Prime Blind Indicator 1 Numeric (byte 14)
1 For Yes
0 or Blank for No
IDTC.160 Line 12b Spouse Blind Indicator 1 Numeric (byte 15)
1 For Yes
0 or Blank for No
IDTC.170 Line 12c Claimed Dependent Indicator 1 Numeric (byte 16)
1 For Yes
0 or Blank for No
IDTC.180 Line 31a DPA Indicator 1 Numeric (byte 17)
1 For Yes
0 or Blank for No
IDTC.190 Required to File Individual 1 Numeric (byte 18)
(See Worksheet) 1 For Yes
0 or Blank for No
IDTC.200 Line 51c Penalty MSA Indicator 1 Numeric (byte 19)
1 For Yes
0 or Blank for No
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IDTC.220 Form Code 1 Alphanumeric(byte 20)
Value: ‘A’ = Form 40
IDTC.225 Line 11a NOL Forego Carry back Period. 1 Numeric (byte 21)
Form 40 Line 13 Check Box
1 For Yes
0 or Blank for No
IDTC.230 Prime Months in Idaho 2 Not Used for this Form
IDTC.240 Spouse Months in Idaho 2 Not Used for this Form
IDTC.250 Prime Residency 1 Not Used for this Form
IDTC.260 Spouse Residency Status 1 Not Used for this Form
IDTC.270 Prime Residency State 2 Not Used for this Form
IDTC.280 Spouse Residency State 2 Not Used for this Form
IDTC.290 Page 1, Header Amended Return Indicator 1 Numeric (byte 32)
Area
Values: 1 For Yes
0 or Blank for No
IDTC.300 Page 1, Header Amended Return Reason 1 Numeric (byte 33)
Area
Values:
0 or Blank for No
1 = Federal Audit
2 = Capital Loss Carry back
3 = Federal Amended
4 = Other (attach explanation.
Use Form Misc. Statements.)
IDTC.310 Prime Deceased 8 NO ENTRY Now IRS 062
IDTC.350 Spouse Deceased 8 NO ENTRY Now IRS 068
IDTC.352 Line 42a Donate Grocery Credit 1 1 For Yes (byte 50)
0 or Blank for No
IRS 310 Alphanumeric Field 3 80 Alphanumeric
IDTC.355 Page 1, Section Dependent First Name (1) 10 Alphanumeric
6
IDTC.360 Page 1, Section Dependent Last Name (1) 15 Alphanumeric
6
IDTC.365 Page 1, Section Dependent SSN (1) 9 Numeric
6
IDTC.370 Page 1, Section Dependent First Name (2) 10 Alphanumeric
6
IDTC.375 Page 1, Section Dependent Last Name (2) 15 Alphanumeric
6
IDTC.380 Page 1, Section Dependent SSN (2) 9 Numeric
6
IRS 315 Alphanumeric Field 4 80 Alphanumeric
IDTC.385 Page 1, Section Dependent First Name (3) 10 Alphanumeric
6
IDTC.390 Page 1, Section Dependent Last Name (3) 15 Alphanumeric
6
IDTC.395 Page 1, Section Dependent SSN (3) 9 Numeric
6
IDTC.400 Page 1, Section Dependent First Name (4) 10 Alphanumeric
6
IDTC.405 Dependent Last Name (4) 15 Alphanumeric
Page 1, Section
6
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IDTC.410 Page 1, Section Dependent SSN (4) 9 Numeric
6
IRS 320 Alphanumeric Field 5 80 Numeric
IRS 325 Alphanumeric Field 6 80 Numeric
IDTC.415 Originators Internet Protocol (IP) 39 Alphanumeric
Address Required Entry
Allowable special characters
are: period, colon, or blank.
New
IDTC.420 IP Date 8 Numeric (YYYYMMDD)
Required Entry
New
IDTC.425 IP Time 6 Numeric (HHMMSS)
Required Entry
New
IDTC.430 IP Time Zone 2 Alphanumeric
Required Entry
US – Universal Standard,
ES – Eastern Standard,
ED – Eastern Daylight
CS – Central Standard
CD – Central Daylight
MS – Mountain Standard
MD – Mountain Daylight
PS – Pacific Standard
PD – Pacific Daylight
AS – Alaskan Standard
AD – Alaskan Daylight
HS – Hawaiian Standard
HD – Hawaiian Daylight
New
IDTC.435 Reserved 25 Alphanumeric
Reserved
IRS 330 Alphanumeric Field 7 80 Numeric
IRS 350 Numeric Field 1 12 NO ENTRY
Amount Remitted
IRS 355 Line 8 Numeric Field 2 12 Numeric
Additions from Form 39R, Part A
Line 6
IRS 360 Line 10 Numeric Field 3 12 Numeric
Subtraction from Form 39R, Part B
Line 23
IRS 365 Line 11 Numeric Field 4 12 Numeric
Total Adjusted Income Line 12 minus line 11
IRS 370 Line 13 Numeric Field 5 12 Numeric
Itemized Deductions
IRS 375 Line 14 Numeric Field 6 12 Numeric
State and local taxes on Federal
Schedule A.
IRS 380 Line 16 Numeric Field 7 12 Numeric
Standard Deduction
IRS 385 Line 18 Numeric Field 8 12 Numeric
Exemptions
IRS 390 Line 19 Numeric Field 9 12 Numeric
Taxable Income
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IRS 395 Line 20 Numeric Field 10 12 Numeric
Tax
IRS 400 Line 22 Numeric Field 11 12 Numeric
Tax Paid Other State
IRS 405 Line 23 Numeric Field 12 12 Numeric
Educational Contributions Limitations Apply
Lesser of $100/$200 or 20% of tax
minus other states credit if
applicable. Line Moved to Form
39R (RESERVED)
IRS 410 Line 24 Numeric Field 13 12 Numeric
Idaho youth and Rehabilitation Limitations Apply
contribution.
Lesser of $100/$200 or 20% of tax
minus other states credit,
education and allowed ITC if
applicable. Line Moved to Form
39R (RESERVED)
IRS 415 Line 25 Numeric Field 14 12 Numeric
Live organ donation expense Can claim up to $5000.00 Line
Moved to Form 39R
(RESERVED)
IRS 420 Line 24 Numeric Field 15 12 Numeric
Total Business Credits From Form 44, part I, line 11
IRS 425 Line 27 Numeric Field 16 12 Numeric
Special Fuels Tax Due From Form 75 Section IV
Line 4
IRS 430 Line 28 Numeric Field 17 12 Numeric
Sales/Use tax Include Use Tax from Form 75
Section V,
Line 5
IRS 435 Line 29 Numeric Field 18 12 Numeric
Total tax from Recapture of income From Form 44, part II, line 7
tax credits.
IRS 440 Line 30 Numeric Field 19 12 Numeric (No Entry)
Tax from recap of QIE From Form 49ER
IRS 445 Line 31 Numeric Field 20 12 Numeric
Permanent Building Fund See Gross Income Worksheet
IRS 450 Line 32 Numeric Field 21 12 Numeric
Total Tax
IRS 455 Line 33 Numeric Field 22 12 Numeric
Non-Game Wildlife Conservation
IRS 460 Line 34 Numeric Field 23 12 Numeric
Children’s Trust Fund
IRS 465 Line 35 Numeric Field 24 12 Numeric
Special Olympics Idaho
IRS 470 Line 36 Numeric Field 25 12 Numeric
Idaho Guard and Reserve Family
Support Fund
IRS 475 Line 37 Numeric Field 26 12 Numeric
American Red Cross of Greater
Idaho fund
EPB00056 11-03-11 Page 13 of 137
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IRS 480 Line 38 Numeric Field 27 12 Numeric
Veterans Support Fund
IRS 485 Line 42 Numeric Field 28 12 Numeric
Grocery Credit Computed Amount
Line 42
Amounts increased by $10
IRS 490 Line 42b Numeric Field 29 12 Numeric
Grocery Credit Received
Line 42b
Amounts increased by $10
IRS 495 Line 43 Numeric Field 30 12 Numeric
Old Age Home Credit, Limitations Apply
Developmentally Disabled
IRS 500 Line 44a Numeric Field 31 12 Numeric
Special Fuels Tax Refund From Form 75, Section IV Line 2
IRS 505 Line 44b Numeric Field 32 12 Numeric
Gasoline Tax Refund From Form 75, Section IV Line 1
IRS 510 Line 45 Numeric Field 33 12 Numeric
Idaho Income Tax Withheld
IRS 515 Line 46 Numeric Field 34 12 Numeric
Form 51 Payments
IRS 520 Line 50 Numeric Field 35 12 Numeric
Tax Due
IRS 525 Line 51a Numeric Field 36 12 Numeric
Penalty
IRS 530 Line 51b Numeric Field 37 12 Numeric
Interest
IRS 535 Line 52 Numeric Field 38 12 Numeric
Total Due
IRS 540 Line 53 Numeric Field 39 12 Numeric
Overpaid
IRS 545 Line 54 Numeric Field 40 12 Numeric
Amount to be Refunded
IRS 550 Line 55 Numeric Field 41 12 Numeric
Amount to Be Applied to 2011 Updated year
Taxes
IRS 555 Line 39 Numeric Field 42 12 Numeric
Idaho Foodbank donation
IRS 560 Line 40 Numeric Field 43 12 Numeric
Opportunity Scholarship Program
IRS 565 Line 47 Numeric Field 44 12 Numeric
Pass-through Income Tax Reserved. Only used in MeF.
IRS 570 Line 48 Numeric Filed 45 12 Numeric
Hire One Act Credit New
EPB00056 11-03-11 Page 14 of 137
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8734
F
O
REFO0008940
M 08-04-11 2011
IDAHO INDIVIDUAL INCOME TAX RETURN
State Use Only
AMENDED RETURN, check the box. . IRS 305.290
See instructions, page 6 for the reasons
for amending and enter the number. . IRS 305.300
Your Social Security Number (required)
For calendar year 2011, or fiscal year beginning , ending
Your first name and initial Last name IRS SSN
IRS 070.10 & IRS 070.20 IRS 060.10 Spouse's Social Security Number (required)
Spouse's first name and initial Last name
IRS 055
IRS 070.30 & IRS 070.40 IRS 065.10
TYPE Mailing address Taxpayer deceased Do you need Idaho
IRS 075 in 2011 income tax forms
mailed to you next year?
City, State, and Zip Code Spouse deceased IRS 305.70 & IRS 305.75
PLEASE PRINT OR
IRS 085 IRS 095 IRS 100 in 2011 . Yes . No
FILING STATUS. Check only one box. 6. EXEMPTIONS. If someone can claim you as a Enter "1" in boxes 6a, Yourself a. IRS 3O5.080
If filing married joint or separate return, enter dependent, leave box 6a blank. and 6b, if they apply. Spouse b.
spouse's name and Social Security Number above. IRS 3O5.090
c. List your dependents. If more than four dependents, continue on Form 39R.
1. Single IRS 150 Enter the total number here ................................................................................ c. IRS 3O5.100
2. Married filing joint return ___________________________________________________________________ First name Last name Social Security Number
___________________________________________________________________ IRS 310
3. Married filing separate return
___________________________________________________________________
4. Head of household
___________________________________________________________________
5. Qualifying widow(er) ___________________________________________________________________
Must match federal return. d. Total exemptions. Add lines 6a through 6c. Must match federal return ............ d.
INCOME. See instructions, page 7.
7. Enter your federal adjusted gross income from federal Form 1040, line 37; federal Form 1040A, line 21;
or federal Form 1040EZ, line 4. Include a complete copy of your federal return ...................................................... . 7 IRS 195 00
8. Additions from Form 39R, Part A, line 7. Include Form 39R ..................................................................................... 8 IRS 355 00
9. Total. Add lines 7 and 8 ............................................................................................................................................. 9 00
10. Subtractions from Form 39R, Part B, line 23. Include Form 39R ............................................................................. 10 IRS 360 00
11. TOTAL ADJUSTED INCOME. Subtract line 10 from line 9.
If you have an NOL and are electing to forego the carryback period, check here . ....................................... IRS 305.225 . 11 IRS 365 00
TAX COMPUTATION. See instructions, page 7.
a. If age 65 or older .............................IRS 305.130 . Yourself . Spouse IRS 305.140
IRS 305.150
Standard 12. CHECK b. If blind .............................................. . Yourself . Spouse IRS 305.160
Deduction c. If your parent or someone else can claim you as a dependent,
For Most
People check here and enter zero on lines 18 and 42. . IRS 305.170
Single or 13. Itemized deductions. Include federal Schedule A .......................................................................... . 13 IRS 370 00
Married filing
14. All state and local income or general sales taxes included on
Separately:
$5,800 federal Schedule A, line 5 ............................................................................................................... . 14 IRS 375 00
Head of 15. Subtract line 14 from line 13. If you do not use federal Schedule A, enter zero ............................ 15 00
Household:
$8,500 16. Standard deduction. See instructions page 7 to determine standard deduction amount
if different than the Standard Deduction For Most People .............................................................. . 16 IRS 380 00
Married filing
Jointly or 17. Subtract the LARGER of line 15 or 16 from line 11. If less than zero, enter zero .......................... 17 00
Qualifying
Widow(er): 18. Multiply $3,700 by the number of exemptions claimed on line 6d .................................................. . 18 IRS 385 00
$11,600
19. Idaho taxable income. Subtract line 18 from line 17. If less than zero, enter zero ...................... . 19 IRS 390 00
20. Tax from tables or rate schedule. See instructions, page 36 ......................................................... . 20 IRS 395 00
Continue to page 2.
MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
INCLUDE A COMPLETE COPY OF YOUR FEDERAL RETURN.
{,S¦}
EPB00056 11-03-11 Page 15 of 137
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Form 40 - 2011 Page 2
EFO00089p2 08-04-11
21. Tax amount from line 20 ............................................................................................................................................ 21 00
CREDITS. Limits apply. See instructions, page 8.
22. Income tax paid to other states. Include Form 39R and a copy of other state return ...... . 22 IRS 400 00
23. Total credits from Form 39R, Part E, line 4. Include Form 39R ...................................... 23 00
24. Total business income tax credits from Form 44, Part I, line 11. Include Form 44 ........ 24 IRS 420 00
25. TOTAL CREDITS. Add lines 22 through 24 ............................................................................................................. 25 00
26. Subtract line 25 from line 21. If line 25 is more than line 21, enter zero .................................................................. 26 00
OTHER TAXES. See instructions, page 8.
27. Fuels tax due. Include Form 75 ................................................................................................................................ 27 IRS 425 00
28. Sales/Use tax due on Internet, mail order, and other nontaxed purchases ...................................................... . 28 IRS 430 00
29. Total tax from recapture of income tax credits from Form 44, Part II, line 7. Include Form 44 ................................. 29 IRS 435 00
30. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER .................................................. . 30 IRS 440 00
31. Permanent building fund. Check the box if you are receiving Idaho public assistance payments .................. IRS 305.180 . 31 IRS 445 10 00
32. TOTAL TAX. Add lines 26 through 31 ....................................................................................................................... . 32 IRS 450 00
DONATIONS. See instructions, page 8. I wish to donate to:
33. Nongame Wildlife Conservation Fund ........... .________ IRS 455 34. Idaho Children's Trust Fund ............ ._________IRS 460
35. Special Olympics Idaho ................................. .________ IRS 465 36. Idaho Guard and Reserve Family ... ._________IRS 470
37. American Red Cross of Greater Idaho Fund .. .________ IRS 47538. Veterans Support Fund ................... _________.IRS 480
39. Idaho Foodbank ............................................ ________ .IRS 55540. Opportunity Scholarship Program ... ._________ IRS 560
41. TOTAL TAX PLUS DONATIONS. Add lines 32 through 40 ...................................................................................... 41 00
PAYMENTS and OTHER CREDITS. Complete the grocery credit refund worksheet on page 9.
42. Grocery credit. Computed Amount (from worksheet) .................................................................. .______________IRS 485
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 42.IRS 305.352.
To receive your grocery credit, enter the computed amount on line 42 .................................................................... . 42 IRS 490 00
43. Maintaining a home for family member age 65 or older, or developmentally disabled. Include Form 39R .............. . 43 IRS 495 00
44. Special fuels tax refund ________________ IRS 500 Gasoline tax refund ___________________ IRS 505 Include Form 75 44 00
45. Idaho income tax withheld. Include Form(s) W-2 and any 1099(s) that show Idaho withholding ............................ . 45 IRS 510 00
46. 2011 Form 51 payment(s) and amount applied from 2010 return ............................................................................. . 46 IRS 515 00
47. Pass-through income tax withheld. Include Form(s) ID K-1 ..................................................................................... . 47 00
48. Hire One Act credit for new employees. Include Form 72 ........................................................................................ . 48 IRS 570 00
49. TOTAL PAYMENTS AND OTHER CREDITS. Add lines 42 through 48 .................................................................... 49 00
TAX DUE or REFUND. See instructions, page 10. If line 41 is more than line 49, GO TO LINE 50. If line 41 is less than line 49 GO TO LINE 53.
50. TAX DUE. Subtract line 49 from line 41 ......................................................................................................... . IRS 520 00
. IRS 525 . IRS 530 51 00
51. Penalty ____________ Interest from the due date ____________ Enter total ..............................................
Check box if penalty is due to an ineligible withdrawal from an Idaho medical savings account IRS....................305.200 .
52. TOTAL DUE. Add lines 50 and 51. Make check or money order payable to the Idaho State Tax Commission ........ . 52 IRS 535 00
53. OVERPAID. Line 49 minus lines 41 and 51. This is the amount you overpaid ....................................................... . 53 IRS 540 00
54. REFUND. Amount of line 53 to be refunded to you ....................................................................................... . IRS 545 00
55. ESTIMATED TAX. Amount of line 53 to be applied to your 2012 estimated tax ...................................................... . 55 IRS 550 00
56. DIRECT DEPOSIT. See instructions,IRSpage70.5011. . Check if final deposit destination is outside the U.S. Type of CheckingIRS 040
.
. Routing No. I R S 0 3 5 . Account No. I R S 0 3 0 Account: IRS 048
. Savings
AMENDED RETURN ONLY. Complete this section to determine your tax due or refund. See instructions.
57. Total due (line 52) or overpaid (line 53) on this return ............................................................................................... 57 00
58. Refund from original return plus additional refunds ................................................................................................... 58 00
59. Tax paid with original return plus additional tax paid ................................................................................................. 59 00
60. Amended tax due or refund. Add lines 57 and 58 and subtract line 59 .................................................................... 60 00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
IRS 305.066 . Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete. See instructions.
SIGN Your signature Spouse's signature (if a joint return, BOTH MUST SIGN)
HERE . IRS 120 . IRS 125
Date Daytime phone Preparer's EIN, SSN, or PTIN
IRS 115 . IRS 050
Paid preparer's signature Address and phone number
. IRS 050 {,U¦}
EPB00056 11-03-11 Page 16 of 137
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Generic Record Layout for Form 43
FIELD FORM IDENTIFICATION LENGTH DESCRIPTION
REFERENCE
Byte Count, Page 1 4 “2754” for fixed;
“nnnn” for variable format
Start of Record Sentinel 4 Value “****”
0 Record ID Type 6 “STbbbb”
1 Form Number 6 “0001bb”
2 Page Number 5 “PG01b”
3 Taxpayer Identification Number 9 N (Primary SSN)
4 Filler 1 Blank
5 Form/Schedule Number 7 N Value “0000001”
IRS 010 State Code 2 Value “ID”
IRS 011 City Code 2 NO ENTRY
IRS 015 Imperfect Return Indicator (IRS 1 A value “E” = exception processing
Only) Idaho will accept or blank
IRS 016 ITIN/SSN Mismatch Indicator 1 A value “M” = Mismatch or blank
(IRS USE ONLY)
IRS 019 State-Only-Indicator 2 “SO (State Only Return Data)
Attach Federal Return
IRS 020 Declaration Control Number 14 Numeric (same as IRS)
IRS 023 Return Sequence Number 16 Numeric
IRS 024 Direct Deposit 1 Numeric
1= Direct Deposit
Blank or 0 = No
IRS 025 State-Return-Flag 1 Numeric
IRS 027 Direct Debit Date 8 Numeric ( Not used for Idaho)
IRS 028 Direct Debit Amount 12 Numeric ( Not used for Idaho)
IRS 030 Line 75b State-Routing Transit Number 9 Numeric
IRS 032 State-Return-Indicator 1 Numeric
0 = No State RTN Present
1 = State RTN found
2 = State RTN not found
IRS 035 Line 75c State-Deposit Account Number 17 Alphanumeric
IRS 040 Line 75d State-Checking Acct. 1 Alpha
Values X or Blank
IRS 048 Line 75e State-Savings Acct. 1 Alpha
Values X or Blank
IRS 049 Online State Return 1 Alpha
Value: “O” = On-line
IRS 050 State Numeric Area 27 Numeric
IDTC.10 Page 2, Preparer SSN/PTIN 9 Numeric (byte 01-09)
Signature Block
EPB00056 11-03-11 Page 17 of 137
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IDTC.20 Page 2, Preparer EIN 9 Numeric (byte 10-18)
Signature Block
IDTC.30 Page 2, Preparer ZIP 5 Numeric (byte 19-23)
Signature Block
IDTC.40 Page 2, Preparer ZIP+4 4 Numeric (Byte 24-27)
Signature Block
IRS 052 State Alphanumeric Area 93 Alphanumeric
IDTC.10 Mailbox ID 5 Alphanumeric (Required)
IDTC.20 Page 2, Preparer Firm Name 35 Alphanumeric
Signature Block
IDTC.30 Page 2, Preparer Address 30 Alphanumeric
Signature Block
IDTC.40 Page 2, Preparer City 20 Alphanumeric
Signature Block
IDTC.50 Page 2, Preparer State 2 Numeric
Signature Block
IDTC.60 Page 2, Preparer Self-Employment Indicator 1 Alphanumeric
Signature Block
IRS 055 Page 1, Taxpayer Spouse SSN 9 Numeric
Info
IRS 060 Page 1, Taxpayer Name Line 1 35 Alphanumeric
Info
IDTC.10 Page 1, Taxpayer Prime Last Name 32 Alphanumeric
Info
IDTC.20 Page 1, Taxpayer Suffix 3 Alphanumeric
Info
IRS 062 Date of Death Primary 8 Numeric (YYYYMMDD)
IRS 065 Page 1, Taxpayer Name Line 2 35 Alphanumeric
Info
IDTC.10 Page 1, Taxpayer Spouse Last Name 32 Alphanumeric
Info
IDTC.20 Page 1, Taxpayer Suffix 3 Alphanumeric
Info
IRS 068 Date of Death Secondary 8 Numeric (YYYYMMDD)
IRS 070 Page 1, Taxpayer Name Line 3 35 Alphanumeric
Info
IDTC.10 Page 1, Taxpayer Prime First Name 16 Alpha (byte 01-16)
Info
IDTC.20 Page 1, Taxpayer Prime Middle Initial 1 Alpha (byte 17)
Info
IDTC.30 Page 1, Taxpayer Spouse First Name 16 Alpha (byte 18-33)
Info
IDTC.40 Spouse Middle Initial 1 Alpha (byte 34)
Page 1, Taxpayer
Info
IDTC.50 Line 75a IAT Indicator 1 1 For Yes
0 or Blank for No (byte 35)
EPB00056 11-03-11 Page 18 of 137
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IRS 074 Page 1, C/O Address 35 Alphanumeric
Taxpayer Info
IRS 075 Page 1, Address Line 1 35 Alphanumeric
Taxpayer Info
IRS 077 Foreign Street Address 35 Alphanumeric
IRS 080 Address Line 2 35 Alphanumeric
IRS 085 Page 1, City 22 Alphanumeric
Taxpayer Info
IRS 087 Foreign City/State or Province 35 Alphanumeric
IRS 090 City Code 5 NO ENTRY
IRS 095 Page 1, State Abbreviation 2 Alpha
Taxpayer Info
IRS 098 Foreign Country 22 Alpha
IRS 100 Page 1, Zip Code 12 Numeric
Taxpayer Info
IDTC.10 Page 1, Zip Code 5 Numeric (byte 01-05)
Taxpayer Info
IDTC.20 Page 1, Zip Code Extension 4 Numeric (byte 06-09)
Taxpayer Info
IDTC.30 Delivery Point Bar Code Loc 3 Numeric (byte 10-12)
IRS 105 County 20 NO ENTRY
IRS 110 County Code 5 NO ENTRY
IRS 115 Page 2, Telephone Number 10 Numeric Example: 2083347569
Signature Block (dash removed)
IRS 120 Page 2, Primary TP Signature 5 Numeric (not used for Idaho)
Signature Block
IRS 125 Page 2, Spouse Signature 5 Numeric (not used for Idaho)
Signature Block
IRS 126 ERO EFIN/PIN 11 Numeric (not used for Idaho)
IRS 150 Lines 1-5 Federal Filing Status 1 Numeric Valid
Codes:1,2,3,4,5
IRS 155 Line 6 Total Federal Exemptions 2 Numeric Valid Range:
00 - 99
IRS 160 Wages, Salaries, Tips 12 Optional Entry
IRS 165 Taxable Interest 12 Optional Entry
IRS 170 Tax Exempt Interest 12 Optional Entry
IRS 175 Dividends 12 Optional Entry
IRS 180 State Refund 12 Optional Entry
IRS 185 Taxable Social Security Benefit 12 Optional Entry
IRS 190 Keogh Plan & SEP Deductions 12 Optional Entry
IRS 195 Line 28 Column Adjusted Gross Income 12 Numeric
A This number is from the federal
Form 1040 line 37.
IRS 200 Standard/Itemized Deductions 12 Optional Entry
IRS 205 Earned Income Credit 12 Optional Entry
EPB00056 11-03-11 Page 19 of 137
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IRS 300 Alphanumeric Field 1 80
IDTC.010 Software Developer Code 10 Alpha (byte 01-10)
IDTC.020 Page 1, Paid Preparer Name 31 Alpha (byte 11-41)
Signature Block 1040 Seq. 1340
IDTC.030 Page 1, Preparer Phone # 10 Alpha (byte 42-51)
Signature Block
IDTC.040 Page 1, Non Paid Preparer 13 Alpha (byte 52-64)
Signature Block 1040 Seq. 1330
IDTC.050 Page 1, Preparer State EIN 16 Alpha (byte 65-80)
Signature Block
IRS 305 Alphanumeric Field 2 80
Paid Preparer 1 Alpha (byte 1)
IDTC.060 1 For Yes
0 or Blank for No
IDTC.065 FFA Indicator (Field to be used by 1 Alpha (byte 2)
those that participate in the free file 1 For Yes
alliance program)
0 or Blank for No
IDTC.066 Page 1, Contact Preparer 1 Alpha (byte 3)
Signature Block
1 For Yes
0 or Blank for No
IDTC.070 Page 1 Forms Mailer Yes 1 Numeric (byte 4)
Taxpayer Info
1 For Yes
0 or Blank for No
IDTC.075 Page 1 Forms Mailer No 1 Numeric (byte 5)
Taxpayer Info
1 For Yes
0 or Blank for No
Line 6a Prime Exemption 1 Numeric (byte 6)
IDTC.080
1 For Yes
0 or Blank for No
Line 6b Spouse Exemption 1 Numeric (byte 7)
IDTC.090
1 For Yes
0 or Blank for No
Line 6c Exemptions 2 Numeric (byte 8-9)
IDTC.100
1 –99 = Yes
0 or Blank = No
IDTC.110 Prime—Campaign Fund 1 Alpha (byte 11) Reserved
NO ENTRY
IDTC 120 Spouse----Campaign Fund 1 Alpha (byte 11) Reserved
NO ENTRY
IDTC.130 Line 32a Prime Over 65 Indicator 1 Numeric (byte 12)
1 For Yes
0 or Blank for No
EPB00056 11-03-11 Page 20 of 137
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IDTC.140 Line 32a Spouse Over 65 Indicator 1 Numeric (byte 13)
1 For Yes
0 or Blank for No
IDTC.150 Line 32b Prime Blind Indicator 1 Numeric (byte 14)
1 For Yes
0 or Blank for No
Line 32b Spouse Blind Indicator 1 Numeric (byte 15)
IDTC.160
1 For Yes
0 or Blank for No
IDTC.170 Line 32c Claimed Dependent Indicator 1 Numeric (byte 16)
1 For Yes
0 or Blank for No
IDTC.180 Line 51 DPA Indicator 1 Numeric (byte 17)
Values: 1 For Yes
0 or Blank for No
IDTC.190 Required to File Individual 1 Numeric (byte 18)
(See Instructions) 1 For Yes
0 or Blank for No
IDTC.200 Line 70a Penalty MSA Indicator 1 Numeric (byte 19)
1 For Yes
0 or Blank for No
IDTC.220 Form Code 1 Alphanumeric(byte 20)
Value: ”B” = Form 43
IDTC.225 Line 27a NOL Forego Carry back Period 1 Numeric (byte 21)
1 For Yes
0 or Blank for No
IDTC.230 Page 1 Prime Months in Idaho 2 Numeric (byte 22-23)
Taxpayer Info
IDTC.240 Page 1 Spouse Months in Idaho 2 Numeric (byte 24-25)
Taxpayer Info
Page 1 Prime Residency Status 1 Numeric (byte 26)
IDTC.250 Taxpayer Info
0 or Blank for No
1. Resident
2. Resident active duty
3. Nonresident
4. Part-year resident
5. Military nonresident
Page 1 Spouse Residency Status 1 Numeric (byte 27)
IDTC.260 Taxpayer Info
0 or Blank for No
1. Resident
2. Resident active duty
3. Nonresident
4. Part-year resident
5. Military nonresident
EPB00056 11-03-11 Page 21 of 137
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Page 1 Prime Residency State 2 Alphanumeric
IDTC.270 Taxpayer Info (byte 28-29)
Page 1 Spouse Residency State 2 Alphanumeric
IDTC.280 Taxpayer Info (byte 30-31)
Page 1, Header Amended Return Indicator 1 Numeric (byte 32)
IDTC.290 Area
1 For Yes
0 or Blank for No
Page 1, Header Amended Return Reason 1 Numeric (byte 33)
IDTC.300 Area
Values:
0 = None
1 = Federal Audit
2 = Capital Loss Carry back
3 = other (Use Form Misc.
statements.)
IDTC.310 Prime Deceased 8 NO ENTRY Now IRS 062
IDTC.350 Spouse Deceased 8 NO ENTRY Now IRS 068
IDTC.352 Line 61a Donate Grocery Credit 1 Numeric (byte 50)
1 For Yes
0 or Blank for No
IRS 310 Page 1, Section Alphanumeric Field 3 80 Alphanumeric
6
IDTC.355 Page 1, Section Dependent First Name (1) 10 Alphanumeric
6
IDTC.360 Page 1, Section Dependent Last Name (1) 15 Alphanumeric
6
IDTC.365 Page 1, Section Dependent SSN (1) 9 Numeric
6
IDTC.370 Page 1, Section Dependent First Name (2) 10 Alphanumeric
6
IDTC.375 Page 1, Section Dependent Last Name (2) 15 Alphanumeric
6
IDTC.380 Page 1, Section Dependent SSN (2) 9 Numeric
6
IRS 315 Alphanumeric Field 4 80 Alphanumeric
IDTC.385 Page 1, Section Dependent First Name (3) 10 Alphanumeric
6
IDTC.390 Page 1, Section Dependent Last Name (3) 15 Alphanumeric
6
IDTC.395 Page 1, Section Dependent SSN (3) 9 Numeric
6
IDTC.400 Page 1, Section Dependent First Name (4) 10 Alphanumeric
6
IDTC.405 Page 1, Section Dependent Last Name (4) 15 Alphanumeric
6
IDTC.410 Page 1, Section Dependent SSN (4) 9 Numeric
6
IRS 320 Alphanumeric Field 5 80 Alphanumeric
EPB00056 11-03-11 Page 22 of 137
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IRS 325 Alphanumeric Field 6 80 Alphanumeric
IDTC.415 Originators Internet Protocol (IP) 39 Alphanumeric
Address Required Entry
Allowable special characters
are: period, colon, or blank.
New
IDTC.420 IP Date 8 Numeric (YYYYMMDD)
Required Entry
New
IDTC.425 IP Time 6 Numeric (HHMMSS)
Required Entry
New
IDTC.430 IP Time Zone 2 Alphanumeric
Required Entry
US – Universal Standard,
ES – Eastern Standard,
ED – Eastern Daylight
CS – Central Standard
CD – Central Daylight
MS – Mountain Standard
MD – Mountain Daylight
PS – Pacific Standard
PD – Pacific Daylight
AS – Alaskan Standard
AD – Alaskan Daylight
HS – Hawaiian Standard
HD – Hawaiian Daylight
New
IDTC.435 Reserved 25 Alphanumeric
Reserved
IRS 330 Alphanumeric Field 7 80 Alphanumeric
IRS 350 Numeric Field 1 12 NO ENTRY
Amount Remitted
IRS 355 Line 7 Numeric Field 2 12 Numeric
Wages, Salaries, Tips
IRS 360 Line 8 Numeric Field 3 12 Numeric
Taxable Interest Income
IRS 365 Line 9 Numeric Field 4 12 Numeric
Dividend Income
IRS 370 Line 10 Numeric Field 5 12 Numeric
Alimony Received
IRS 375 Line 11 Numeric Field 6 12 Numeric
Business Income or (loss) Federal Schedule C or C-EZ
IRS 380 Line 12 Numeric Field 7 12 Numeric
Capital gains or (loss) Federal Schedule D
IRS 385 Line 13 Numeric Field 8 12 Numeric
Other gains or (losses) Federal Form 4797
IRS 390 Line 14 Numeric Field 9 12 Numeric
IRA Distributions
IRS 395 Line 15 Numeric Field 10 12 Numeric
Pensions and Annuities
EPB00056 11-03-11 Page 23 of 137
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IRS 400 Line 16 Numeric Field 11 12 Numeric
Rents, Royalties (etc.) From Federal schedule E
IRS 405 Line 17 Numeric Field 12 12 Numeric
Farm Income or (loss) Federal Schedule F
IRS 410 Line 18 Numeric Field 13 12 Numeric
Unemployment Compensation
IRS 415 Line 19 Numeric Field 14 12 Numeric
Other Income
IRS 420 Line 21 Numeric Field 15 12 Numeric
IRA deductions
IRS 425 Line 22 Numeric Field 16 12 Numeric
Moving expenses. Federal Form 3903 or 3903
IRS 430 Line 23 Numeric Field 17 12 Numeric
Self Employment, health insurance
and qualified retirement plans.
IRS 435 Line 24 Numeric Field 18 12 Numeric
Penalty Early Savings Withdrawal
IRS 440 Line 25 Numeric Field 19 12 Numeric
Other Deductions (see instructions)
IRS 445 Line 27 Numeric Field 20 12 Numeric
Idaho Adjusted Gross Income
IRS 450 Line 28 Column Numeric Field 21 12 Numeric
A
Federal Gross Income
IRS 455 Line 29 Column Numeric Field 22 12 Numeric
B
Additions from Form 39NR, Part A,
Line 4
IRS 460 Line 30 Column Numeric field 23 12 Numeric
B
Subtractions from Form 39NR, Part
B, Line 26
IRS 465 Line 31a Column Numeric Field 24 12 Numeric
A
Federal Total Adjusted Income.
IRS 470 Line 31b Column Numeric Field 25 12 Numeric
B
Idaho Total Adjusted Income.
IRS 475 Line 33 Numeric Field 26 12 Numeric
Itemized Deductions
IRS 480 Line 34 Numeric Field 27 12 Numeric
State and local taxes on federal
Schedule A.
IRS 485 Line 36 Numeric Field 28 12 Numeric
Standard Deduction
EPB00056 11-03-11 Page 24 of 137
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IRS 490 Line 37 Numeric Field 29 12 Numeric
Exemptions
IRS 495 Line 41 Numeric Field 30 12 Numeric
Idaho Taxable Income
IRS 500 Line 42 Numeric Field 31 12 Numeric
Tax
IRS 505 Line 43 Numeric Field 32 12 Numeric
Tax Paid Other States
IRS 510 Line 44 Numeric Field 33 12 Numeric
Educational Contributions Limitations Apply
Lesser of $100/$200 or 20% of
tax minus other states credit if
applicable. Moved To Form
39NR
IRS 515 Line 45 Numeric Field 34 12 Numeric Moved To Form 39NR
Credit for Idaho Youth and Rehab
IRS 520 Line 46 Numeric Field 35 12 Numeric
Live organ donation expense Can claim up to $5000.00 Moved
To Form 39NR
IRS 525 Line 45 Numeric Field 36 12 Numeric
Total business credits From Form 44, part I line 11
IRS 530 Line 47 Numeric Field 37 12 Numeric
Fuels Tax Due Form 75 Section IV, Line 12
IRS 535 Line 48 Numeric Field 38 12 Numeric
Sales/Use Tax Include Use Tax from Form 75
Section IV, Line 5
IRS 540 Line 49 Numeric Field 39 12 Numeric
Tax from recapture of income tax From Form 44, part II, line 7
credits.
IRS 545 Line 50 Numeric Field 40 12 Numeric (No entry)
Tax form recapture of qualified From Form 49ER
investment exemption
IRS 550 Line 51 Numeric Field 41 12 Numeric
Permanent Building Fund See Gross Income Worksheet
IRS 555 Line 52 Numeric Field 42 12 Numeric
Total Tax
IRS 560 Line 54 Numeric Field 43 12 Numeric
Idaho Guard and Reserve Family
Support Fund.
IRS 565 Line 55 Numeric Field 44 12 Numeric
Children’s Trust Fund
IRS 570 Line 56 Numeric Field 45 12 Numeric
Special Olympics
EPB00056 11-03-11 Page 25 of 137
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IRS 575 Line 57 Numeric Field 46 12 Numeric
Non-game Wildlife Conservation
Fund
IRS 580 Line 58 Numeric Field 47 12 Numeric
American Red Cross of Greater
Idaho Fund
IRS 585 Line 61 Numeric Field 48 12 Numeric
Grocery Credit Computed Amount Amounts increased by $10
IRS 590 Line 61b Numeric Field 49 12 Numeric
Grocery Credit Received Line 64b
Amounts increased by $10
IRS 595 Line 62 Numeric Field 50 12 Numeric
Old Age Home Credit, or Limitations Apply
Developmentally Disabled
IRS 600 Line 63a Numeric Field 51 12 Numeric
Special Fuels Tax Refund From Form 75 Section IV, Line 2
IRS 605 Line 63b Numeric Field 52 12 Numeric
Gasoline Tax Refund From Form 75 Section IV,
Line 1
IRS 610 Line 64 Numeric Field 53 12 Numeric
Idaho Income Tax Withheld
IRS 615 Line 65 Numeric Field 54 12 Numeric
Form 51 Payments
IRS 620 Line 69 Numeric Field 55 12 Numeric
Tax Due
IRS 625 Line 70a Numeric Field 56 12 Numeric
Penalty
IRS 630 Line 70b Numeric Field 57 12 Numeric
Interest
IRS 635 Line 71 Numeric Field 58 12 Numeric
Total Due
IRS 640 Line 72 Numeric Field 59 12 Numeric
Overpaid
IRS 645 Line 73 Numeric Field 60 12 Numeric
Amount to be refunded
IRS 650 Line 74 Numeric Field 61 12 Numeric
Amount to be Applied to 2012 Taxes Updated year
IRS 655 Line 59 Numeric Field 62 12 Numeric
Idaho Foodbank Donation
IRS 660 Line 53 Numeric Field 63 12 Numeric
Opportunity Scholarship Program
IRS 665 Line 66 Numeric Field 64 12 Numeric
Pass-through Income Tax Reserved. Only used in MeF.
IRS 670 Line 67 Numeric Filed 65 12 Numeric
Hire One Act Credit New
EPB00056 11-03-11 Page 26 of 137
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8734
F
O
R
MEFO00091 4308-11-11IDAHO PART-YEAR RESIDENT & NONRESIDENT INCOME TAX RETURN
2011
State Use Only
AMENDED RETURN, check the box. IRS 305.290
See instructions, page 12 for the reasons .
for amending and enter the number. . IRS 305.300 Your Social Security Number (required)
For calendar year 2011, or fiscal year beginning , ending
Your first name and initial Last name IRS SSN
IRS 070.10 & IRS 070.20 IRS 060.10
Spouse's first name and initial Last name Spouse's Social Security Number (required)
IRS 070.30 & IRS 070.40 IRS 065.10
TYPE Mailing address IRS 055
IRS 075 Taxpayer deceased Do you need Idaho
City, State, and Zip Code in 2011 income tax forms
PLEASE IRS 085 PRINT OR IRS 095 IRS 100 Spouse deceased IRSmailed305.70to you&nextIRSyear?305.75
in 2011
If you or your spouse are nonresident aliens for federal purposes, check here. . . Yes . No
Residency status Resident Idaho Resident on Active Military Duty Nonresident Part-Year Resident Military Nonresident
Check one for yourself and one for Yourself 1 . IRS 305.250 2 . 3 . 4 . 5 .
your spouse if a joint return. Spouse . IRS 315.260 . . . .
Full months in Idaho this year .YourselfIRS_____ 305.230. SpouseIRS_____ 305.240 Indicate current state of residence. .YourselfIRS_____ 305.270.SpouseIRS_____ 305.280
FILING STATUS. Check only one box. 6. EXEMPTIONS. If someone can claim you as a Enter "1" in boxes 6a, Yourself a. IRS 3O5.080
If filing married joint or separate return, enter dependent, leave box 6a blank. and 6b, if they apply. IRS 3O5.090
spouse's name and Social Security Number above. Spouse b.
1. Single IRS 150 c. List your dependents. If more than four dependents, continue on Form 39NR.
Enter the total number here ................................................................................ c. IRS 3O5.100
2. Married filing joint return ___________________________________________________________________ First name Last name Social Security Number
3. Married filing separate return ___________________________________________________________________ IRS 310
4. Head of household ___________________________________________________________________
___________________________________________________________________
5. Qualifying widow(er)
___________________________________________________________________
Must match federal return. d. Total exemptions. Add lines 6a through 6c. Must match federal return ............ d.
IDAHO INCOME. See instructions, page 13. Idaho Amounts
7. Wages, salaries, tips, etc. Include Form(s) W-2 .................................................................................................. . 7 IRS 355 00
8. Taxable interest income ........................................................................................................................................ . 8 IRS 360 00
9. Dividend income ................................................................................................................................................... . 9 IRS 365 00
10. Alimony received .................................................................................................................................................. . 10 IRS 370 00
11. Business income or (loss). Include federal Schedule C or C-EZ ........................................................................ . 11 IRS 375 00
12. Capital gain or (loss). If required, include federal Schedule D ............................................................................ . 12 IRS 380 00
13. Other gains or (losses). Include federal Form 4797 ............................................................................................ . 13 IRS 385 00
14. IRA distributions (taxable amount) ...................................................................................................................... . 14 IRS 390 00
15. Pensions and annuities (taxable amount) ............................................................................................................ . 15 IRS 395 00
16. Rents, royalties, partnerships, S corporations, trusts, etc. Include federal Schedule E ...................................... . 16 IRS 400 00
17. Farm income or (loss). Include federal Schedule F ............................................................................................. . 17 IRS 405 00
18. Unemployment compensation .............................................................................................................................. . 18 IRS 410 00
19. Other income. Include explanation ...................................................................................................................... . 19 IRS 415 00
20. TOTAL INCOME. Add lines 7 through 19 ............................................................................................................ 20 00
IDAHO ADJUSTMENTS. See instructions, page 13.
21. Deductions for IRAs, health savings accounts, and IRC 501(c)(18)(D) retirement plan ...................................... . 21 IRS 420 00
22. Tuition and fees, moving expenses, alimony paid, and student loan interest ...................................................... . 22 IRS 425 00
23. Deductions for self-employment tax, health insurance, and qualified retirement plans ........................................ . 23 IRS 430 00
24. Penalty on early withdrawal of savings ................................................................................................................ . 24 IRS 435 00
25. Other deductions. See instructions ..................................................................................................................... . 25 IRS 440 00
26. TOTAL ADJUSTMENTS. Add lines 21 through 25 ............................................................................................. 26 00
27. ADJUSTED GROSS INCOME. Subtract line 26 from line 20
If you have an NOL and are electing to forego the carryback period, check here . ...............................IRS 305.225 . 27 IRS 445 00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
IRS 305.066. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete. See instructions.
Your signature Date MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
SIGN . IRS 120
HERE Spouse's signature (if a joint return, BOTH MUST SIGN) Daytime phone INCLUDE A COMPLETE COPY
. IRS 125 IRS 115 OF YOUR FEDERAL RETURN.
Paid preparer's signature Preparer's EIN, SSN, or PTIN
. .IRS 050
Address and phone number {,g¦}
IRS 050
EPB00056 11-03-11 Page 27 of 137
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Page 2
Form 43 - 2011 EFO00091p2 08-11-11 Column A - Total Column B - Idaho
28. Enter amount from federal Form 1040, line 37, 1040A, line 21, or 1040EZ,
line 4 in Column A. Enter amount from line 27 in Column B ....................... . 28 IRS 450 00 00
29. Additions from Form 39NR, Part A, line 5. Include Form 39NR .................. 29 00 IRS 455 00
30. Subtractions from Form 39NR, Part B, line 26. Include Form 39NR ........... 30 00 IRS 460 00
31. TOTAL ADJUSTED INCOME. Add lines 28 and 29, less line 30 ................ . 31 IRS 465 00 . IRS 470 00
IRS 305.130 IRS 305.140 IRS 305.150 IRS 305.160
Standard 32. a. Check SpouseYourselfif age 65 or older ........ . . b. Check if blind ............ Yourself . Spouse
Deduction c. If your parent or someone else can claim you as a dependent, check here and enter zero on lines 37 and 61 . IRS 305.170
For Most 33. Itemized deductions. Include federal Schedule A ............................................................................ . 33 00
People IRS 475
34. All state and local income or general sales taxes included on federal Schedule A, line 5 ............... . 34 IRS 480 00
Single or 35. Subtract line 34 from line 33 ............................................................................................................. 35 00
Married filing 36. Standard deduction. See instructions page 14 to determine standard deduction amount
Separately: if different than the Standard Deduction For Most People ............................................................... . 36 00
$5,800 IRS 485
37. Multiply $3,700 by the number of exemptions claimed on line 6d .................................................... . 37 IRS 490 00
Head of 38. Add line 37 and the LARGER of line 35 or line 36 ........................................................................... 38 00
Household:
$8,500 39. Idaho percentage. Divide line 31, Column B, by line 31, Column A ............................................... 39 %
40. Multiply amount on line 38 by the percentage on line 39 and enter the result here ......................... 40 00
Married filing
Jointly or 41. Idaho taxable income. Subtract line 40 from line 31, Column B ..................................................... . 41 IRS 495 00
Qualifying 42. TAX from tables or rate schedule. See instructions, page 36 ......................................................... . 42 IRS 500 00
Widow(er): 43. Income tax paid to other states. Include Form 39NR and other states returns .............................. . 43 00
$11,600 IRS 505
44. Total credits from Form 39NR, Part E, line 4. Include Form 39NR ................................................... 44 00
45. Total business income tax credits from Form 44, Part I, line 11. Include Form 44 .......................... 45 IRS 525 00
46. Line 42 minus lines 43 through 45. If less than zero, enter zero ..................................................... 46 00
47. Fuels tax due. Include Form 75 ............................................................................................................................ 47 IRS 530 00
48. Sales/Use tax due on Internet, mail order, and other nontaxed purchases .................................................. . 48 IRS 535 00
49. Total tax from recapture of income tax credits from Form 44, Part II, line 7. Include Form 44 ............................. 49 IRS 540 00
50. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER .............................................. . 50 IRS 545 00
OTHER TAXES 51. Permanent building fund. Check the box if you are receiving Idaho public assistance payments ...............IRS 305.180 . 51 IRS 550 10 00
52. TOTAL TAX. Add lines 46 through 51 ................................................................................................................... . 52 IRS 555 00
I wish to donate to: 53. Opportunity Scholarship Program .................... .__________IRS 660
54. Idaho Guard and Reserve Family ................ .__________ IRS 560 55. Idaho Children's Trust Fund ...... .__________IRS 565
56. Special Olympics Idaho ................................ .__________ IRS 570 57. Nongame Wildlife Conservation .__________IRS 575
DONATIONS 58. American Red Cross of Greater Idaho ......... .__________ IRS 580 59. Idaho Foodbank ....................... .__________IRS 655
60. TOTAL TAX PLUS DONATIONS. Add lines 52 through 59 .................................................................................. 60 00
61. Grocery credit. See instructions, page 16. Computed Amount (from worksheet) ......... .________________ IRS 585
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 61 IRS 305.352 .
To receive your grocery credit, enter the computed amount on line 61 ................................................................ . 61 IRS 590 00
62. Maintaining a home for family member age 65 or older, or developmentally disabled. Include Form 39NR ...... . 62 IRS 595 00
63. Special fuels tax refund ________________ IRS 600 Gasoline tax refund __________________ IRS 605 Include Form 75 63 00
64. Idaho income tax withheld. Include Form(s) W-2 and any 1099(s) that show Idaho withholding ........................ . 64 IRS 610 00
65. 2011 Form 51 payment(s) and amount applied from 2010 return ......................................................................... . 65 IRS 615 00
PAYMENTS 66. Pass-through income tax withheld. Include Form(s) ID K-1 .................................................................................. 66 IRS 665 00
.
67. Hire One Act credit for new employees. Include Form 72 .................................................................................... . 67 IRS 670 00
68. TOTAL PAYMENTS AND OTHER CREDITS. Add lines 61 through 67 .............................................................. 68 00
69. TAX DUE. Subtract line 68 from line 60 ...................................................................................................... .
70. Penalty .________________ IRS 625 Interest from the due date ._________________ IRS 630 Enter total. IRS 620 00
TAX DUE Check box if penalty is due to an ineligible withdrawal from an Idaho medical savings account .................IRS 305.200 . 70 00
71. TOTAL DUE. Add lines 69 and 70. Make check or money order payable to the Idaho State Tax Commission ... . 71 IRS 635 00
72. OVERPAID. Line 68 minus lines 60 and 70 ......................................................................................................... . 72 IRS 640 00
73. REFUND. Amount of line 72 to be refunded to you .................................................................................... . IRS 645
REFUND 00
74. ESTIMATED TAX. Amount of line 72 to be applied to your 2012 estimated tax .................................................. . 74 IRS 650 00
IRS 70.50. IRS 040
75. DIRECT DEPOSIT. See instructions, page 18. Check if final deposit destination is outside of the U.S. Type of . Checking
Routing No.
. I R S 0 3 5 . Account No. I R S 0 3 0 Account: SavingsIRS 048
.
76. Total due (line 71) or overpaid (line 72) ......................................... 76 00
77. Refund from original return plus additional refunds ...................... 77 00
AMENDED 78. Tax paid with original return plus additional tax paid ..................... 78 00
79. Amended tax due or refund. Add lines 76 and 77, less line 78 .... 79 00
{,i¦}
EPB00056 11-03-11 Page 28 of 137
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2011 Individual Income Tax Rates
SINGLE
Less
At Least than Tax Rate
1 1,338 0.00 plus 1.6% of the amount over 0
1,338 2,676 21.41 plus 3.6% of the amount over 1,338
2,676 4,014 69.58 plus 4.1% of the amount over 2,676
4,014 5,352 124.44 plus 5.1% of the amount over 4,014
5,352 6,690 192.68 plus 6.1% of the amount over 5,352
6,690 10,035 274.30 plus 7.1% of the amount over 6,690
10,035 26,760 511.80 plus 7.4% of the amount over 10,035
26,760 1,749.45 plus 7.8% of the amount over 26,760
MARRIED
Less
At Least than Tax Rate
1 2,676 0.00 plus 1.6% of the amount over 0
2,676 5,352 42.82 plus 3.6% of the amount over 2,676
5,352 8,028 139.16 plus 4.1% of the amount over 5,352
8,028 10,704 248.88 plus 5.1% of the amount over 8,028
10,704 13,380 385.36 plus 6.1% of the amount over 10,704
13,380 20,070 548.60 plus 7.1% of the amount over 13,380
20,070 53,520 1,023.60 plus 7.4% of the amount over 20,070
53,520 3,498.90 plus 7.8% of the amount over 53,520
EPB00056 11-03-11 Page 29 of 137
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Unformatted Records
If there are Idaho Forms 39R, 39NR, 44, 49, 49C, 49E, 49R, 56, 67, 68, 68R, 69, 72, 75, and/or CG in a return,
these records must be the first unformatted record, beginning immediately after the header portion of the
unformatted record. The complete federal return will be in unformatted record number two. If the federal
return is very long, it might be necessary to use a third unformatted record. In that case, do not split a form
between two unformatted records.
If there are no Idaho Forms 44, 49, 49E, 49C, 49R, 56, 67, 68, 68R, 69, 72, 75, and/or CG, the federal return
will be in the first unformatted record, beginning immediately after the header portion of the unformatted
record. The complete federal return must include the header portion of pages 1 and 2 for Forms 1040 and
1040A, and of page one, Form 1040EZ.
Returns can be sent either in fixed-field format or in variable format. However, returns that are transmitted in
fixed-field format must have all data in variable format structure within the unformatted records. That can be
accomplished by placing all the variable format data inside a fixed-length record.
Only punctuation and symbols that are allowed in the federal return are allowed in the state portion of a return.
EPB00056 11-03-11 Page 30 of 137
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Form 39R Idaho Supplemental Schedule
Section changes between Section E, F, and G
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID39Rb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001,2,3,4,5”
If claiming credit for taxes paid to more than
one state, 39R record must be present for
each state, and this value must be
incremented for each occurrence.
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (REQUIRED)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
Part A Additions
080 Federal net operating loss carry 12 Numeric
Line 1 forward
085 Capital Loss carry forward incurred 12 Numeric
Line 2 outside of Idaho
090 Non-Idaho state and local bond 12 Numeric
Line 3 interest and dividends
095 College savings account withdrawals 12 Numeric
Line 4
100 Other Additions 12 Numeric
Line 6
105 Description of other additions Use 30 Alphanumeric
Line 6a Miscellaneous statement
Part B Subtractions
EPB00056 11-03-11 Page 31 of 137
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110 Idaho Net Operating Loss Carryover 12 Numeric
Line 1a
115 Idaho Net Operating Loss Carry back 12 N/A on current year
Line 1b
120 State Income tax refund 12 Numeric
Line 2
125 Interest from U.S. Government 12 Numeric
Line 3 Obligations
130 Insulation of Idaho Residence 12 Numeric
Line 4
135 Alternative Energy Devices Deduction 12 Numeric
Line 5e
140 Child/Dependent Care 12 Numeric
Line 6
145 Social Security and Railroad Benefits 12 Numeric
Line 7
150 Retirement benefits deduction. 12 Numeric
Line 8 Complete section C.
155 Technological equipment donations 12 Numeric
Line 9
160 Idaho Capital Gains Deduction 12 Numeric
Line 10
165 Active duty military pay earned 12 Numeric
Line 11 outside of Idaho
170 Adoption Expenses 12 Numeric
Line 12
175 Idaho Medical Savings Account 12 Numeric
Line 13 Contributions and Interest LIMITATIONS APPLY
$2401: Single, $4300: Joint
180 Financial Institution 12 Alphanumeric
Line 13a
185 Account Number 17 Alphanumeric
Line 13b
190 Idaho College Savings Program 12 Numeric
Line 14 LIMITATIONS APPLY
$4000: Single, $8000: Joint
195 Maintaining Home for Aged 12 Numeric
Line 15
200 Idaho Lottery Winnings 12 Numeric
Line 16
205 Income Earned on Reservation 12 Numeric
Line 17
210 Health Insurance Premiums 12 Numeric
Line 18
215 Long-term Care Insurance 12 Numeric
Line 19
220 Workers Compensation Insurance 12 Numeric
Line 20
225 Bonus Depreciation 12 Numeric
Line 21
EPB00056 11-03-11 Page 32 of 137
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230 Description of Bonus depreciation. 30 Alphanumeric
Line 21a Use Miscellaneous statement.
235 Other Subtractions 12 Numeric
Line 22
240 Description of other subtractions. Use 30 Alphanumeric
Line 22a Miscellaneous statement.
Part C Retirement Benefits
Deduction
245 Enter amount for filing status 12 Numeric
Line 1
250 Federal railroad retirement benefits 12 Numeric
Line 2 received
255 Social Security benefits received 12 Numeric
Line 3
260 Line 1 minus line 2 and 3. 12 Numeric
Line 4
265 Qualified Retirement Benefits 12 Numeric
Line 5 included in federal adjusted gross
income.
Part D Credit for Taxes Paid to
Other States
270 State’s credit taxes paid 2 Alpha
275 Idaho tax. Line 22, Form 40 12 Numeric
Line 1
280 Other state’s adjusted income 12 Numeric
Line 2
285 Idaho adjusted income from Line 13, 12 Numeric
Line 3 Form 40
290 Divide line 2 by line 3 5 Percentage
Line 4
295 Multiply line 1 by line 4 12 Numeric
Line 5
300 Other states tax due less it’s income 12 Numeric
Line 6 tax credit
305 Smaller of lines 5 or 6 on line 24, 12 Numeric
Line 7 Form 40
EPB00056 11-03-11 Page 33 of 137
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Part F Home for Family Member (1)
310 First Name 16 Alpha
315 Suffix 3 Alpha
320 Last Name 32 Alpha
325 Social security number 9 Numeric
of family member
330 Relationship to person filing return 12 Alpha
335 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
340 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part F Home for Family Member (2)
345 First Name 16 Alpha
350 Suffix 3 Alpha
355 Last Name 32 Alpha
360 Social Security number 9 Numeric
of family member
365 Relationship to person filing return 12 Alpha
370 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
375 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part F Home for Family Member (3)
380 First Name 16 Alpha
385 Suffix 3 Alpha
390 Last Name 32 Alpha
395 Social Security number 9 Numeric
of family member
400 Relationship to person filing return 12 Alpha
405 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
410 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part G Dependent Information
415 Dependent First Name (5) 10 Alphanumeric
420 Dependent Last Name (5) 15 Alphanumeric
425 Dependent SSN (5) 9 Numeric
EPB00056 11-03-11 Page 34 of 137
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430 Dependent First Name (6) 10 Alphanumeric
435 Dependent Last Name (6) 15 Alphanumeric
440 Dependent SSN (6) 9 Numeric
445 Dependent First Name (7) 10 Alphanumeric
450 Dependent Last Name (7) 15 Alphanumeric
455 Dependent SSN (7) 9 Numeric
460 Dependent First Name (8) 10 Alphanumeric
465 Dependent Last Name (8) 15 Alphanumeric
470 Dependent SSN (8) 9 Numeric
475 Dependent First Name (9) 10 Alphanumeric
480 Dependent Last Name (9) 15 Alphanumeric
485 Dependent SSN (9) 9 Numeric
490 Dependent First Name (10) 10 Alphanumeric
495 Dependent Last Name (10) 15 Alphanumeric
500 Dependent SSN (10) 9 Numeric
505 Dependent First Name (11) 10 Alphanumeric
510 Dependent Last Name (11) 15 Alphanumeric
515 Dependent SSN (11) 9 Numeric
520 Dependent First Name (12) 10 Alphanumeric
525 Dependent Last Name (12) 15 Alphanumeric
530 Dependent SSN (12) 9 Numeric
535 Dependent First Name (13 10 Alphanumeric
540 Dependent Last Name (13) 15 Alphanumeric
545 Dependent SSN (13) 9 Numeric
550 Dependent First Name (14) 10 Alphanumeric
555 Dependent Last Name (14) 15 Alphanumeric
560 Dependent SSN (14) 9 Numeric
565 Dependent First Name (15) 10 Alphanumeric
570 Dependent Last Name (15) 15 Alphanumeric
575 Dependent SSN (15) 9 Numeric
Part G Standard Deduction
580 Real estate taxes from federal 12 Numeric
Line 1 Schedule L, Line 9 This line is not currently being used,
however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
585 Disaster loss from federal 12 Numeric
Line 2 Schedule L, Line 6 This line is not currently being used,
EPB00056 11-03-11 Page 35 of 137
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however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
590 Qualified motor vehicle tax from 12 Numeric
Line 3 federal Schedule L, Line 20 This line is not currently being used,
however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
Part E Credits for Contributions
580 Credit for Idaho Educational 12 Numeric Line Moved from Form 40
Line 1 Entities New
585 Credit for Idaho Youth and 12 Numeric Line Moved from Form 40
Line 2 Rehabilitation Facilities New
590 Credit for Live Organ Donation 12 Numeric Line Moved from Form 40
Line 3 Expenses New
Part A Additions (New Line)
600 Bonus Depreciation (Additions) 12 Numeric
Line 5 New
605 Computations of Bonus 30 Alphanumeric
Line 5a Depreciation (Additions) Use New
Miscellaneous Statement
EPB00056 11-03-11 Page 36 of 137
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F
O IDAHO SUPPLEMENTAL SCHEDULE
R 39REFO00088 2011
M 09-01-11 For Form 40, Resident Returns Only
Name(s) as shown on return Social Security Number
060 003
A. Additions. See instructions, page 19.
080
1. Federal net operating loss carryover included in Form 40, line 7 ..................................................... . 1 00
085
2. Capital loss carryover incurred outside the state before becoming an Idaho resident ..................... . 2 00
3. Non-Idaho state and local bond interest and dividends .................................................................... . 3 090 00
4. Idaho college savings account withdrawal ........................................................................................ . 4 095 00
5. Bonus depreciation. Include computations ...................................................................................... . 5 600 00
6. Other additions. Include explanation ............................................................................................... . 6 100 00
7. Total additions. Add lines 1 through 6. Enter here and on Form 40, line 8 ..................................... . 7 0 00
B. Subtractions. See instructions, page 19.
1. Idaho net operating loss carryover .110
Idaho net operating loss carryback .115 Enter total here ................................... 1 00
2. State income tax refund if included in federal income ....................................................................... . 2 120 00
3. Interest from U.S. Government obligations ....................................................................................... . 3 125 00
4. Insulation of Idaho residence ............................................................................................................ . 4 130 00
5. Alternative energy devices deduction
Year
Acquired Type of Device Total Cost Percent
a. 2011 $ X 40% = 5a 00
b. 2010 $ X 20% = 5b 00
c. 2009 $ X 20% = 5c 00
d. 2008 $ X 20% = 5d 00
e. Add lines 5a through 5d. Can't exceed $5,000 ............................................................................ . 5e 135 00
6. Child/dependent care. Include federal Form 2441 ........................................................................... . 6 140 00
7. Social security and railroad benefits, if included in federal income ................................................... . 7 145 00
8. Retirement benefits deduction. Complete Part C ............................................................................. . 8 150 00
9. Technological equipment donation .................................................................................................... . 9 155 00
10. Idaho capital gains deduction. Include Form CG ............................................................................. . 10 160 00
11. Active duty military pay earned outside of Idaho ............................................................................... . 11 165 00
12. Adoption expenses ............................................................................................................................ . 12 170 00
13. Idaho medical savings account. Contributions Interest
Financial institution 180 Account number185 .13 175 00
14. Idaho college savings program ......................................................................................................... . 14 190 00
15. Maintaining a home for the aged and/or developmentally disabled .................................................. . 15 195 00
16. Idaho lottery winnings, less than $600 per prize ............................................................................... . 16 200 00
17. Income earned on a reservation by an American Indian .................................................................. . 17 205 00
18. Health insurance premiums ............................................................................................................... . 18 210 00
19. Long-term care insurance ................................................................................................................. . 19 215 00
20. Worker's compensation insurance .................................................................................................... . 20 220 00
21. Bonus depreciation. Include computations .......................................................................................230 .21 225 00
240
22. Other subtractions. Include explanation ........................................................................................... . 22 235 00
23. Total subtractions. Add lines 1 through 4 and 5e through 22.
Enter here and on Form 40, line 10 ................................................................................................... . 23 00
C. Retirement Benefits Deduction. See instructions, page 24, for qualified retirement benefits.
1. If single enter $27,876, or if married filing jointly enter $41,814 ................ . 1 245 00
2. Federal Railroad Retirement benefits received ......................................... . 2 250 00
3. Social Security benefits received ............................................................... . 3 255 00
4. Line 1 minus lines 2 and 3. If less than zero, enter zero .......................... 4 260 00
5. Qualified retirement benefits included in federal income ........................... . 5 265 00
6. Enter the smaller of line 4 or 5 here and on Part B, line 8 ................................................................ 6 00
EPB00056 11-03-11 Page 37 of 137
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Form 39R - 2011 EFO00088p2 09-01-11 Page 2
Name(s) as shown on return Social Security Number
D. Credit for Income Tax Paid to Other States. See instructions, page 24.
This credit is being claimed for taxes paid to: __________________________________.270 (State name)
1. Idaho tax, Form 40, line 20 ........................................................................ 1 275 00 Include a copy of the
2. Other state's adjusted income ................................................................... . 2 280 00 income tax return and a
separate Form 39R for
3. Idaho adjusted income from Form 40, line 11 ............................................ 3 285 00 each state for which a
4. Divide line 2 by line 3. Enter percentage here ........................................... 4 290 % credit is claimed.
5. Multiply line 1 by line 4. Enter amount here ..................................................................................... 5 295 00
6. Other state's tax due less its income tax credits .............................................................................. . 6 300 00
7. Enter the smaller of lines 5 or 6 here and on Form 40, line 22 ........................................................ . 7 305 00
E. Credits for Contributions to Idaho Educational Entities, Idaho Youth and Rehabilitation
Facilities, and Live Organ Donation Expenses. See instructions, page 24.
580
1. Credit for contributions to Idaho educational entities ....................................................................... .1 00
2. Credit for contributions to Idaho youth and rehabilitation facilities ................................................... .2 585 00
590
3. Credit for live organ donation expenses ........................................................................................... .3 00
4. Total credits. Add lines 1 through 3. Enter total here and on Form 40, line 23 ............................... 4 00
F. Maintaining a Home for a Family Member Age 65 or Older, or a Family Member With a
Developmental Disability. See instructions, page 25.
1. Did you maintain a home for an immediate family member age 65 or older and provide more than
one-half of his/her support? You and your spouse do not qualify .................................................. Yes No
2. Did you maintain a home for an immediate family member with a developmental disability and
provide more than one-half of his/her support? You and your spouse may qualify ........................ Yes No
3. List each family member you are claiming:
Check here if
Name of Family Member Social Security Number Relationship to Person Date of Birth of developmentally
First Name Last Name of Family Member Filing Return Family Member disabled
310 315 320 325 330 335 340
345 350 355 360 365 370 375
380 385 390 395 400 405 410
4. Total amount claimed ($100 for each qualifying member but not more than $300).
Enter here and on Form 40, line 43. (Credit cannot be claimed if you took $1,000 deduction
on Part B, line 15.) ................................................................................................................. 4 00
G. Dependents: (Continued from Form 40, page 1)
First Name Last Name Social Security Number
415 420 425
430 435 440
445 450 455
460 465 470
475 480 485
490 495 500
EPB00056 11-03-11 Page 38 of 137
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Form 39NR Idaho Supplemental Schedule
(If present in the return)
Section changes between Section E, F, and G
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID39NR”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001,2,3,4,5”
If claiming credit for taxes paid to more than
one state, 39NR record must be present for
each state, and this value must be
incremented for each occurrence.
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (REQUIRED)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
Form 39NR - Additions
080 Non-Idaho State and Local Bond 12 Numeric
Line 1 Interest & Dividends
Column B
085 College Savings Account Withdrawal 12 Numeric
Line 2
Column B
090 Other Additions 12 Numeric
Line 4
Column B
095 Description of Other Additions. Use 30 Alphanumeric
Line 4a Miscellaneous statement.
Column B
EPB00056 11-03-11 Page 39 of 137
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| Form 39NR – Subtractions 100 Idaho Net Operating Loss Carryover 12 Numeric Line 1a 105 Idaho Net Operating Loss Carry back 12 N/A on current year Line 1b 110 Interest from U.S. Government 12 Numeric Line 3 Obligations Column B 115 Child/Dependent care 12 Numeric Line 4 Column B 120 Social Security benefits 12 NO ENTRY Line 5 Column B 125 Idaho Capital Gains Deductions 12 Numeric Line 6 Column B 130 Idaho Resident-Active Duty Military 12 Numeric Line 7 Pay Earned Outside of Idaho Column A 135 Idaho Resident-Active Duty Military 12 Numeric Line 7 Pay Earned Outside of Idaho Column B 140 Idaho Medical Savings Account 12 Numeric Line 8 Contributions and Interest $2,401: Single Column B $4,300: Joint 145 Financial Institution 12 Alphanumeric Line 8a 150 Account Number 17 Alphanumeric Line 8b 155 College Savings Program 12 Numeric Line 9 $4,000: Single Column B $8,000: Joint 160 Adoption Expense 12 Numeric Line 10 Column B 165 Maintaining a home for the Aged 12 Numeric Line 11 and/or developmentally disabled. Column B EPB00056 11-03-11 Page 40 of 137 |
| 170 Idaho Lottery Winnings 12 Numeric Line 12 Column B 175 Income earned on reservation 12 Numeric Line 13 By an American Indian Column B 180 Worker’s Compensation Insurance 12 Numeric Line 14 Column B 185 Partner’s and Shareholder’s pass- 12 Numeric Line 15 through subtractions Column B 190 Insulation of Idaho Residence 12 Numeric Line 16 Column B 195 Technological Equipment Donation 12 Numeric Line 17 Column B 200 Health Insurance Premiums 12 Numeric Line 18 Column B 205 Long-term Care Insurance 12 Numeric Line 19 Column B 210 Alternative Energy Device Deduction 12 Numeric Line 20e Column B 215 Enter amount for filing status. 12 Numeric Line 22 a Column A 220 Federal railroad retirement received 12 Numeric Line 22b Column A 225 Social Security benefits received 12 Numeric Line 22c Column A 230 Qualified retirement benefits 12 Numeric Line 22e Column A 235 Idaho qualified retirement 12 Numeric Line 22g Column B 240 Multiply line 22f by 22h 12 Numeric Line 22i Column B 245 Nonresident military pay 12 Numeric Line 23 Column A 250 Bonus Depreciation 12 Numeric Line 24 Column B 255 Description of Bonus depreciation. 30 Alphanumeric Line 24 Use Miscellaneous statement form. EPB00056 11-03-11 Page 41 of 137 |
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260 Other Subtractions 12 Numeric
Line 25
Column B
265 Description of other subtractions. Use 30 Alphanumeric
Line 25a Miscellaneous statement form.
Part C Credit for Income Tax Paid
Part-Year Residents
270 States credit tax paid 2 Alpha
275 Idaho adjusted income from Line 34, 12 Numeric
Line 1 Column B, Form 43
280 Other states adjusted income 12 Numeric
Line 2
285 Amount on line 1 and 2 taxed by both 12 Numeric
Line 3 states
290 Idaho tax, line 44, Form 43 12 Numeric
Line 4
295 Divide line 3 by line 1 5 Percentage
Line 5
300 Multiply line 4 by line 5 12 Numeric
Line 6
305 Other States tax due less its income 12 Numeric
Line 7 tax credits
310 Divide Line 3 by line 2. 5 Percentage
Line 8
315 Multiply line 7 by line 8 12 Numeric
Line 9
320 Enter the smaller of lines 6 or 9 on 12 Numeric
Line 10 line 45, Form 43
Part D Credit for Income Tax Paid.
By Idaho residents on Active
Military Duty.
325 State credit taxes paid 2 Alpha
330 Idaho tax. Line 44, Form 43 12 Numeric
Line 1
335 Other state’s adjusted income 12 Numeric
Line 2
340 Idaho adjusted income from line 34, 12 Numeric
Line 3 Column B, Form 43
345 Divide line 2 by line 3 5 Percentage
Line 4
350 Multiply line 1 by line 4. 12 Numeric
Line 5
EPB00056 11-03-11 Page 42 of 137
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355 Other States tax due less its income 12 Numeric
Line 6 tax credits
360 Enter the smaller of lines 5 or 6 on 12 Numeric
Line 7 line 45, Form 43
Part F Home for Family Member (1)
365 First Name 16 Alpha
370 Suffix 3 Alpha
375 Last Name 32 Alpha
380 Social security number 9 Numeric
of family member
385 Relationship to person filing returns 12 Alpha
390 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
395 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part F Home for Family Member (2)
400 First Name 16 Alpha
405 Suffix 3 Alpha
410 Last Name 32 Alpha
415 Social security number 9 Numeric
of family member
420 Relationship to person filing returns 12 Alpha
425 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
430 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part F Home for Family Member (3)
435 First Name 16 Alpha
440 Suffix 3 Alpha
445 Last Name 32 Alpha
450 Social security number 9 Numeric
of family member
455 Relationship to person filing returns 12 Alpha
460 Date of Birth of family 8 Numeric
Member. MMDDYYYY Format
465 Developmentally Disabled 1 1 For Yes
0 or Blank for No
Part G Dependent Information
470 Dependent First Name (5) 10 Alphanumeric
475 Dependent Last Name (5) 15 Alphanumeric
EPB00056 11-03-11 Page 43 of 137
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480 Dependent SSN (5) 9 Numeric
485 Dependent First Name (6) 10 Alphanumeric
490 Dependent Last Name (6) 15 Alphanumeric
495 Dependent SSN (6) 9 Numeric
500 Dependent First Name (7) 10 Alphanumeric
505 Dependent Last Name (7) 15 Alphanumeric
510 Dependent SSN (7) 9 Numeric
515 Dependent First Name (8) 10 Alphanumeric
520 Dependent Last Name (8) 15 Alphanumeric
525 Dependent SSN (8) 9 Numeric
530 Dependent First Name (9) 10 Alphanumeric
535 Dependent Last Name (9) 15 Alphanumeric
540 Dependent SSN (9) 9 Numeric
545 Dependent First Name (10) 10 Alphanumeric
550 Dependent Last Name (10) 15 Alphanumeric
555 Dependent SSN (10) 9 Numeric
560 Dependent First Name (11) 10 Alphanumeric
565 Dependent Last Name (11) 15 Alphanumeric
570 Dependent SSN (11) 9 Numeric
575 Dependent First Name (12) 10 Alphanumeric
580 Dependent Last Name (12) 15 Alphanumeric
585 Dependent SSN (12) 9 Numeric
590 Dependent First Name (13) 10 Alphanumeric
595 Dependent Last Name (13) 15 Alphanumeric
600 Dependent SSN (13) 9 Numeric
605 Dependent First Name (14) 10 Alphanumeric
610 Dependent Last Name (14) 15 Alphanumeric
615 Dependent SSN (14) 9 Numeric
620 Dependent First Name (15) 10 Alphanumeric
625 Dependent Last Name (15) 15 Alphanumeric
630 Dependent SSN (15) 9 Numeric
Part G Standard Deduction
635 Real estate taxes from federal 12 Numeric
Line 1 Schedule L, Line 9 This line is not currently being used,
however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
640 Disaster loss from federal 12 Numeric
Line 2 Schedule L, Line 6 This line is not currently being used,
EPB00056 11-03-11 Page 44 of 137
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however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
645 Qualified motor vehicle tax from 12 Numeric
Line 3 federal Schedule L, Line 20 This line is not currently being used,
however it will remain as a placeholder
in case our IRS conformity bill is
retroactive Not used in 2011
Part E Credits for Contributions
635 Credit for Idaho Educational 12 Numeric Line Moved from Form 43
Line 1 Entities New
640 Credit for Idaho Youth and 12 Numeric Line Moved from Form 43
Line 2 Rehabilitation Facilities New
645 Credit for Live Organ Donation 12 Numeric Line Moved from Form 43
Line 3 Expenses New
Part A Additions (New Line)
650 Bonus Depreciation (Additions) 12 Numeric (Line Added)
Line 3
655 Computations of Bonus 30 Alphanumeric
Line 3a Depreciation (Additions) Use New
Miscellaneous Statement
EPB00056 11-03-11 Page 45 of 137
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F
O IDAHO SUPPLEMENTAL SCHEDULE
2011
R 39NREFO00087 For Form 43, Nonresident and Part-Year Resident Returns Only
M 09-01-11
Name(s) as shown on return Social Security Number
060 003
A. Additions. See instructions, page 25. Column A - Total Column B - Idaho
1. Non-Idaho state and local bond interest and dividends ......................................
1 00 . 080 00
2. Idaho college savings account withdrawal .......................................................... 2 00 085 00
3. Bonus depreciation. Include computation ..........................................................655 3 00 . 650 00
095 .
4. Other additions. Include explanation .................................................................
4 00 . 090 00
5. Total additions. Add lines 1 through 4. Enter here and on Form 43, line 29 ......
5 00 . 00
B. Subtractions. See instructions, page 26.
1. Idaho net operating loss carryover .100
Idaho net operating loss carryback .105 Enter total here ................ 1 00 00
2. State income tax refund included in Form 43, line 28, Column A ....................... 2 00
3. Interest from U.S. Government obligations ........................................................ 3 00 . 110 00
4. Child/dependent care. Include federal Form 2441 ............................................. 4 00 . 115 00
5. Social security and railroad benefits included in Form 43, line 28, Column A .... 5 00
6. Idaho capital gains deduction. Include Form CG .............................................. 6 00 . 125 00
7. Idaho resident - Active duty military pay earned outside of Idaho ...................... . 7 130 00 . 135 00
8. Idaho medical savings account - contributions and interest
Financial institution _______________ 145 Account number ________________150 8 00 . 140 00
9. Idaho college savings program .......................................................................... 9 00 . 155 00
10. Adoption expenses ............................................................................................. 10 00 . 160 00
11. Maintaining a home for the aged and/or developmentally disabled ................... 11 00 . 165 00
12. Idaho lottery winnings, less than $600 per prize ................................................ 12 00 . 170 00
13. Income earned on a reservation by an American Indian ................................... 13 . 175 00
14. Worker's compensation insurance ...................................................................... 14 00 . 180 00
15. Partner's and shareholder's pass-through subtractions ..................................... 15 00 . 185 00
16. Insulation of Idaho residence ............................................................................. 16 00 . 190 00
17. Technological equipment donation ..................................................................... 17 00 . 195 00
18. Health insurance premiums ................................................................................ 18 00 . 200 00
19. Long-term care insurance .................................................................................. 19 00 . 205 00
20. Alternative energy device deduction 00
Year 00
Acquired Type of Device Total Cost Percent
a. 2011 $ X 40% = 20a 00 00
b. 2010 $ X 20% = 20b 00 00
c. 2009 $ X 20% = 20c 00 00
d. 2008 $ X 20% = 20d 00 00
e. Add lines 20a through 20d. Can't exceed $5,000 ......................................... 20e 00 . 210 00
21. Add lines 1 through 19 and 20e ......................................................................... 21 00 00
22. Retirement benefits deduction 00
. 22a 215 00 See instructions,
a. If single enter $27,876, if married filing jointly enter $41,814 .........................
b. Federal Railroad Retirement received ........................................................... . 22b 220 00 page 30, for
c. Social Security benefits received ................................................................... . 22c 225 00 qualified retirement
d. Balance. Line 22a minus lines 22b and 22c. If less than zero, enter zero ..... 22d 00 benefits to be
included on lines
e. Qualified retirement benefits included in federal gross income ..................... . 22e 230 00 22e and 22g.
f. Column A benefits. Smaller of line 22d or line 22e ........................................ 22f 00
g. Qualified retirement benefits included in Idaho gross income .......................
22g . 235 00
h. Divide line 22g by line 22e ............................................................................. 22h %
i. Column B benefits deduction. Multiply line 22f by line 22h ...........................
22i . 240 00
23. Nonresident military pay included in Form 43, line 28, Column A ...................... . 23 245 00
255
24. Bonus depreciation. Include computations ........................................................ 24 00 . 250 00
265
25. Other subtractions. Include explanation ............................................................ 25 00 . 260 00
26. Total subtractions. Column A, add lines 21, 22f, 23, 24, and 25.
Column B, add lines 21, 22i, 24, and 25. Enter here and on Form 43, line 30 ... 26 00 . 00
EPB00056 11-03-11 Page 46 of 137
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Form 39NR - 2011 EFO00087p2 09-01-11 Page 2
Name(s) as shown on return Social Security Number
C. Credit for Income Tax Paid to Other States by Part-Year Residents. See instructions, page 31.
Nonresidents cannot claim this credit. Idaho residents on active military duty, complete Part D below.
This credit is being claimed for taxes paid to: .__________________________________270 (State name)
1 Idaho adjusted income from Form 43, line 31, Column B ........................ 1 275 00
2. Other state's adjusted income .................................................................. Include a copy of the
. 2 280 00 income tax return and
3. Amount of income taxed by Idaho, and also taxed by another state ........
. 3 285 00 a separate Form 39NR
for each state for which
4. Idaho tax, Form 43, line 42 ....................................................................... 4 290 00 a credit is claimed.
5. Divide line 3 by line 1. Enter percentage here ......................................... 5 295 %
6. Multiply line 4 by line 5 .................................................................................................................... 6 300 00
7. Other state's tax due less its income tax credits ......................................
. 7 305 00
8. Divide line 3 by line 2. Enter percentage here .......................................... 8 310 %
9. Multiply line 7 by line 8 ................................................................................................................... 9 315 00
10. Enter the smaller of line 6 or 9 here and on Form 43, line 43 ......................................................... 10 00
320
D. Credit for Income Tax Paid to Other States by Idaho Residents on Active Military Duty.
See instructions, page 32.
This credit is being claimed for taxes paid to: .__________________________________325 (State name)
1. Idaho tax, Form 43, line 42 ....................................................................... 1 330 00 Include a copy of the
2. Other state's adjusted income .................................................................. 2 335 income tax return and
. 00 a separate Form 39NR
3. Idaho adjusted income from Form 43, line 31, Column B ........................ 3 340 00 for each state for which
4. Divide line 2 by line 3. Enter percentage here .......................................... 4 345% a credit is claimed.
5. Multiply line 1 by line 4. Enter amount here ................................................................................... 5 350 00
6. Other state's tax due less its income tax credits ............................................................................ . 6 355 00
7. Enter the smaller of line 5 or 6 here and on Form 43, line 43 ........................................................ . 7 360 00
E. Credits for Contributions to Idaho Educational Entities, Idaho Youth and Rehabilitation
Facilities, and Live Organ Donation Expenses. See instructions, page 32.
1. Credit for contributions to Idaho educational entities ..................................................................... 1. 635 00
2. Credit for contributions to Idaho youth and rehabilitation facilities ................................................. 2. 640 00
3. Credit for live organ donation expenses ........................................................................................ 3. 645 00
4. Total credits. Add lines 1 through 3. Enter total here and on Form 43, line 44 ............................ 4 00
F. Maintaining a Home for a Family Member Age 65 or Older, or a Family Member With a
Developmental Disability. See instructions, page 33.
1. Did you maintain a home for an immediate family member age 65 or older and provide more than
one-half of his/her support? You and your spouse do not qualify ................................................. Yes No
2. Did you maintain a home for an immediate family member with a developmental disability and
provide more than one-half of his/her support? You and your spouse may qualify ....................... Yes No
3. List each family member you are claiming:
Name of Family Member Social Security Number Relationship to Person Date of Birth of Check here if
developmen-
First Name Last Name of Family Member Filing Return Family Member tally disabled
365 370 375 380 385 390 395
400 405 410 415 420 425 430
435 440 445 450 455 460 465
4. Total amount claimed ($100 for each qualifying member but not more than $300).
Enter here and on Form 43, line 62. (Credit cannot be claimed if you took $1,000 deduction
on Part B, line 11.) ........................................................................................................... 4 00
G. Dependents: (Continued from Form 43, page 1)
First Name Last Name Social Security Number
470 475 480
485 490 495
500 505 510
515 520 525
EPB00056 11-03-11 Page 47 of 137
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Form 44 Idaho Business Income Tax Credits and Credit Recapture
(If present in the return)
Line Removed
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID44bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (REQUIRED)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
Part I Business income tax credits
080 Investment tax credit allowed 12 Numeric
Line 1a
085 Investment tax credit carryover 12 Numeric
Line 1b
090 Credit for production equipment using 12 Numeric
Line 2a post-consumer waste allowed.
095 Credit for production equipment using 12 Numeric
Line 2b post-consumer waste carryover
100 Promoter sponsored event credit 12 Numeric
Line 3a allowed
105 Credit for qualifying new employees 12 Numeric Line removed for 2011
Line 4a allowed
110 Credit for qualifying new employees 12 Numeric Line removed for 2011
Line 4b carryover
115 Credit for Idaho research activities 12 Numeric
Line 4a allowed.
EPB00056 11-03-11 Page 48 of 137
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120 Credit for Idaho research activities 12 Numeric
Line 4b carryover.
125 Broadband equipment investment 12 Numeric
Line 5a credit allowed
130 Broadband equipment investment 12 Numeric
Line 5b credit carryover
135 Incentive investment tax credit allowed 12 Numeric
Line 6a
140 Incentive investment tax credit 12 Numeric
Line 6b carryover
145 Small employer investment tax credit 12 Numeric
Line 7a allowed No entry
150 Small employer investment tax credit 12 Numeric
Line 7b carryover No entry
155 Small employer real property 12 Numeric
Line 8a improvement tax credit allowed No entry
160 Small employer real property 12 Numeric
Line 8b improvement tax credit carryover No entry
165 Small employer new jobs tax credit 12 Numeric
Line 9a allowed No entry
170 Small employer new jobs tax credit 12 Numeric
Line 9b carryover No entry
175 Biofuel Infrastructure investment tax 12 Numeric
Line 10a credit allowed No entry
180 Biofuel Infrastructure investment tax 12 Numeric
Line 10b credit carryover No entry
185 Total business income tax credits 12 Numeric
Line 11 allowed. From lines 1 through 10
Part II Tax from recapture of income tax
credits
190 Recapture of Investment tax credit 12 Numeric
Line 1
195 Recapture of broadband equipment 12 Numeric
Line 2 investment credit
200 Recapture small employer investment 12 Numeric
Line 3 tax credit No entry
205 Recapture small employer real 12 Numeric
Line 4 property improvement tax credit No entry
210 Recapture small employer new jobs 12 Numeric
Line 5 tax credit No entry
215 Biofuel infrastructure investment tax 12 Numeric
Line 6 credit No entry
220 Total tax from recapture of income tax 12 Numeric
Line 7 credits. From lines 1 through 6
EPB00056 11-03-11 Page 49 of 137
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F
O
R IDAHO BUSINESS INCOME TAX
M 44EFO00006 2011
05-10-11
CREDITS AND CREDIT RECAPTURE
Name(s) as shown on return Social Security Number or EIN
PART I — BUSINESS INCOME TAX CREDITS
Credit Allowed Carryover
1. Investment tax credit. Include Form 49 ................................................................ ▪ 1 080 ▪ 085
2. Credit for production equipment using postconsumer waste................................. ▪ 2 090 ▪ 095
3. Promoter sponsored event credit .......................................................................... ▪ 3 100
4. Credit for Idaho research activities. Include Form 67 ........................................... ▪ 4 115 ▪ 120
5. Broadband equipment investment credit. Include Form 68 .................................. ▪ 5 125 ▪ 130
6. Incentive investment tax credit. Include Form 69 ................................................. ▪ 6 135 ▪ 140
7. Small employer investment tax credit. Include Form 83 ....................................... ▪ 7 145 ▪ 150
8. Small employer real property improvement tax credit. Include Form 84 .............. ▪ 8 155 ▪ 160
9. Small employer new jobs tax credit. Include Form 85 .......................................... ▪ 9 165 ▪ 170
10. Biofuel infrastructure investment tax credit. Include Form 71............................... ▪ 10 175 ▪ 180
11. Total business income tax credits allowed. Add lines 1 through 10 ...................... ▪ 11 185
PART II — TAX FROM RECAPTURE OF INCOME TAX CREDITS
Tax from recapture of:
190
1. Investment tax credit. Include Form 49R ............................................................................................... ▪ 1
2. Broadband equipment investment credit. Include Form 68R ................................................................ ▪ 2 195
200
3. Small employer investment tax credit. Include Form 83R ..................................................................... ▪ 3
205
4. Small employer real property improvement tax credit. Include Form 84R............................................. ▪ 4
5. Small employer new jobs tax credit. Include Form 85R ........................................................................ ▪ 5 210
215
6. Biofuel infrastructure investment tax credit. Include Form 71R ............................................................. ▪ 6
7. Total tax from recapture of income tax credit. Add lines 1 through 6 ..................................................... ▪ 7 220
EPB00056 11-03-11 Page 50 of 137
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Form 49 Idaho Investment Tax Credit
(If present in the return)
No Changes to Form
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID49bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (REQUIRED)
A.) Primary Last Name 32 Alphanumeric
B.) Primary Suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary Last Name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary First Name 16 Alphanumeric
B.) Primary Middle Name 1 Alphanumeric
C.) Secondary First Name 16 Alphanumeric
D.) Secondary Middle Name 1 Alphanumeric
E.) Filler 1 Blank
PART I -- CURRENT YEAR’S CREDIT AVAILABLE
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
080 Amount of qualified investments 12 Numeric
Line 1a acquired during the tax year
085 Amount of investments you claimed 12 Numeric
Line 1b the property tax exemption.
090 Amount of bonus first year deprecation 12 Numeric
Line 1c claimed on qualified investment Reserved
acquired in tax year
095 Subtract line 1b and 1c from 1a. 12 Numeric
Line 1c
100 Credit earned. Multiply line 1d by 3% 12 Numeric
Line 2
105 Pass-through share of credit from a 12 Numeric
Line 3 partnership, S Corporation, Estate, or
Trust
110 Credit received through unitary 12 Numeric
Line 4 sharing.
EPB00056 11-03-11 Page 51 of 137
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115 Carryover from prior year’s investment 12 Numeric
Line 5 credit.
120 Credit distributed to partners, 12 Numeric
Line 6 shareholders or beneficiaries
125 Credit shared with unitary affiliates 12 Numeric
Line 7
130 Total credit available. 12 Numeric
Line 8
PART II – LIMITATION
FIELD IDENTIFICATION LENGTH DESCRIPTION
Form Line
135 Idaho income tax liability 12 Numeric
Line 1
140 Credit for taxes paid to other states. 12 Numeric
Line 2
145 Idaho income tax after credit for tax 12 Numeric
Line 3 paid to other states. Subtract line 2
from line 1.
150 Credit for contributions to Idaho 12 Numeric
Line 4 education.
155 Tax available after credits. Subtract 12 Numeric
Line 5 line 4 from line 3.
160 50% of tax after credit for tax paid to 12 Numeric
Line 6 other states. Multiply line 3 by 50%.
165 ITC credit available. Enter the amount 12 Numeric
Line 7 from Part 1, line 8.
170 ITC Credit allowed 12 Numeric
Line 8
EPB00056 11-03-11 Page 52 of 137
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F
O
R IDAHO INVESTMENT TAX CREDIT
M 49EFO00030 2011
05-11-11
Name(s) as shown on return Social Security Number or EIN
PART I -- CREDIT AVAILABLE SUBJECT TO LIMITATION
1. a. Amount of qualified investments acquired during the tax year. Include a complete list of
qualified investments ............................................................................................................................... 1a 080
b. Amount of investments for which you claimed the property tax exemption. Include Form 49E ............. 1b 085
c. Subtract line 1b from line 1a. This is the amount of qualified investments on which you may
earn the investment tax credit ................................................................................................................. 1c 095
2. Credit earned. Multiply line 1c by 3% ........................................................................................................... 2 100
3. Pass-through share of credit from a partnership, S corporation, estate or trust ........................................... 3 105
4. Credit received through unitary sharing. Include a schedule ....................................................................... 4 110
5. Carryover of investment tax credit from prior years. Include Form 49C or other schedule .......................... 5 115
6. Credit distributed to partners, shareholders or beneficiaries ........................................................................ 6 120
7. Credit shared with unitary affiliates ............................................................................................................... 7 125
8. Total credit available subject to limitation. Add lines 2 through 5 and subtract lines 6 and 7 ....................... 8 130
PART II -- LIMITATION
1. Enter the Idaho income tax from your return ................................................................................................ 1 135
2. Credit for tax paid to other states .................................................................................................................. 2 140
3. Idaho income tax after credit for tax paid to other states. Subtract line 2 from line 1 .................................. 3 145
4. Credit for contributions to Idaho educational entities .................................................................................... 4 150
5. Tax available after credits. Subtract line 4 from line 3 ........................................ 5 155
6. 50% of tax after credit for tax paid other states. Multiply line 3 by 50% ............. 6 160
7. Investment tax credit available. Enter the amount from Part I, line 8 ................. 7 165
8. Investment tax credit allowed. Enter the smallest amount from lines 5, 6 or 7 here
and on Form 44, Part I, line 1 ....................................................................................................................... 8 170
QUALIFYING DEPRECIABLE PROPERTY NONQUALIFYING PROPERTY
Idaho generally follows the definition of qualified property found Property that does not qualify includes:
in the Internal Revenue Code (IRC) Sections 46 and 48 as in
effect prior to 1986. The property must have a useful life of three ● Buildings and their structural components
years or more and be property for which you are allowed the ● Property used in lodging facilities that rent 50% or more of
deduction for depreciation or amortization in lieu of depreciation. their lodging units for periods of 30 days or longer, such as
Qualifying property includes the following property used in a apartment houses or rental homes. (Does not apply to hotels
trade or business: and motels that rent more than half their units for periods less
than 30 days.) Nonqualifying property includes property used
● Tangible personal property - machinery and equipment in the living quarters, lobby furniture, office equipment, and
● Other tangible property - property used as an integral part of laundry and swimming pool facilities but excludes certain coin-
manufacturing, production, extraction, or furnishing transporta- operated machines.
tion, communications, or utility services, or research facilities ● The cost of property expensed under IRC Section 179
and bulk storage facilities used in connection with those busi- ● Property subject to 60-month amortization
nesses ● Used property not acquired by purchase
● Elevators and escalators ● Property that is either nondepreciable or has a useful life of
● Single purpose agricultural or horticultural structures fewer than three years
● Qualified timber property ● The portion of property used for personal use
● Petroleum storage facilities ● Used property in excess of $150,000
● Qualified broadband equipment as approved by the Idaho ● Horses
Public Utilities Commission ● Property not used in Idaho
● Vehicles under 8,000 pounds gross weight
EPB00056 11-03-11 Page 53 of 137
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Form 49C Idaho Investment Tax Credit Carryover
(If present in the return)
Removed multiple years and added 2010 to form
FIELD IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID49Cb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name line 1 35 Alphanumeric (REQUIRED)
A.) Primary Last Name 32 Alphanumeric
B.) Primary Suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary Last Name 32 Alphanumeric
B.) Secondary Suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary First Name 16 Alphanumeric
B.) Primary Middle Name 1 Alphanumeric
C.) Secondary First Name 16 Alphanumeric
D.) Secondary Middle Name 1 Alphanumeric
E.) Filler 1 Blank
FIELD FORM
LINE IDENTIFICATION LENGTH DESCRIPTION
175 A-1 Credit Earned 12 Numeric
190 A-2 Allowed/used in 1996 12 Numeric (Removed)
195 A-3 Recaptured in 1996 12 Numeric (Removed)
200 A-2 Allowed/used in 1997 12 Numeric
205 A-3 Recaptured in 1997 12 Numeric
210 A-4 Allowed/used in 1998 12 Numeric
215 A-5 Recaptured in 1998 12 Numeric
220 A-6 Allowed/used 1999 12 Numeric
225 A-7 Recaptured in 1999 12 Numeric
230 A-8 Allowed/used in 2000 12 Numeric
235 A-9 Recaptured in 2000 12 Numeric
240 A-10 Allowed/used in 2001 12 Numeric
241 A-11 Recaptured in 2001 12 Numeric
245 A-12 Allowed/used in 2002 12 Numeric
247 A-13 Recaptured in 2002 12 Numeric (Line Added)
250 A-14 Allowed/used in 2003 12 Numeric
255 A-16 Allowed/used in 2004 12 Numeric
EPB00056 11-03-11 Page 54 of 137
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260 A-18 Allowed/used in 2005 12 Numeric
265 A-20 Allowed/used in 2006 12 Numeric
270 A-22 Allowed/used in 2007 12 Numeric
275 A-24 Allowed/used in 2008 12 Numeric
277 A-26 Allowed/used in 2009 12 Numeric
279 A-28 Allowed/used in 2010 12 Numeric (Line Added)
280 A-32 Subtract the total of line 31from 12 Numeric
line 1
285 B-1 Credit earned 12 Numeric
300 B-4 Allowed/Used in 1997 12 Numeric (Removed)
305 B-5 Recaptured in 1997 12 Numeric (Removed)
310 B-4 Allowed/Used in 1998 12 Numeric
315 B-5 Recaptured in 1998 12 Numeric
320 B-6 Allowed/Used in 1999 12 Numeric
325 B-7 Recaptured in 1999 12 Numeric
330 B-8 Allowed/Used in 2000 12 Numeric
335 B-9 Recaptured in 2000 12 Numeric
340 B-10 Allowed/Used in 2001 12 Numeric
345 B-11 Recaptured in 2001 12 Numeric
350 B-12 Allowed/Used in 2002 12 Numeric
352 B-13 Recaptured in 2002 12 Numeric
355 B-14 Allowed/Used in 2003 12 Numeric
357 B-15 Recaptured in 2003 12 Numeric (Line Added)
360 B-16 Allowed/Used in 2004 12 Numeric
365 B-18 Allowed/Used in 2005 12 Numeric
370 B-20 Allowed/Used in 2006 12 Numeric
375 B-22 Allowed/Used in 2007 12 Numeric
380 B-24 Allowed/Used in 2008 12 Numeric
382 B-26 Allowed/Used in 2009 12 Numeric
384 B-28 Allowed/used in 2010 12 Numeric (Line Added)
385 B-32 Subtract the total of line 31 from 12 Numeric
line 1
390 C-1 Credit Earned 12 Numeric
405 C-6 Allowed/Used in 1998 12 Numeric (Removed)
410 C-7 Recaptured in 1998 12 Numeric (Removed)
415 C-6 Allowed/Used in 1999 12 Numeric
420 C-7 Recaptured in 1999 12 Numeric
425 C-8 Allowed/Used in 2000 12 Numeric
430 C-9 Recaptured in 2000 12 Numeric
435 C-10 Allowed/Used in 2001 12 Numeric
440 C-11 Recaptured in 2001 12 Numeric
445 C-12 Allowed/Used in 2002 12 Numeric
450 C-13 Recaptured in 2002 12 Numeric
455 C-14 Allowed/Used in 2003 12 Numeric
457 C-15 Recaptured in 2003 12 Numeric
EPB00056 11-03-11 Page 55 of 137
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460 C-16 Allowed/Used in 2004 12 Numeric
463 C-17 Recaptured in 2004 12 Numeric (Line Added)
465 C-18 Allowed/Used in 2005 12 Numeric
470 C-20 Allowed/Used in 2006 12 Numeric
475 C-22 Allowed/Used in 2007 12 Numeric
480 C-24 Allowed/Used in 2008 12 Numeric
482 C-26 Allowed/Used in 2009 12 Numeric
484 C-28 Allowed/used in 2010 12 Numeric (Line Added)
485 C-32 Subtract the total of line 31 from 12 Numeric
line 1
490 D-1 Credit Earned 12 Numeric
505 D-8 Allowed/Used in 1999 12 Numeric (Removed)
510 D-9 Recaptured in 1999 12 Numeric (Removed)
515 D-8 Allowed/Used in 2000 12 Numeric
520 D-9 Recaptured in 2000 12 Numeric
525 D-10 Allowed/Used in 2001 12 Numeric
530 D-11 Recaptured in 2001 12 Numeric
535 D-12 Allowed/Used in 2002 12 Numeric
540 D-13 Recaptured in 2002 12 Numeric
545 D-14 Allowed/Used in 2003 12 Numeric
550 D-15 Recaptured in 2003 12 Numeric
555 D-16 Allowed/Used in 2004 12 Numeric
557 D-17 Recaptured in 2004 12 Numeric
560 D-18 Allowed/Used in 2005 12 Numeric
563 D-19 Recaptured in 2005 12 Numeric (Line Added)
565 D-20 Allowed/Used in 2006 12 Numeric
570 D-22 Allowed/Used in 2007 12 Numeric
575 D-24 Allowed/Used in 2008 12 Numeric
577 D-26 Allowed/Used in 2009 12 Numeric
579 D-28 Allowed/used in 2010 12 Numeric (Line Added)
580 D-32 Subtract the total of line 31 from 12 Numeric
line 1
585 E-1 Credit Earned 12 Numeric
600 E-10 Allowed/Used in 2000 12 Numeric (Removed)
605 E-11 Recaptured in 2000 12 Numeric (Removed)
610 E-10 Allowed/Used in 2001 12 Numeric
615 E-11 Recaptured in 2001 12 Numeric
620 E-12 Allowed/Used in 2002 12 Numeric
625 E-13 Recaptured in 2002 12 Numeric
630 E-14 Allowed/Used in 2003 12 Numeric
635 E-15 Recaptured in 2003 12 Numeric
640 E-16 Allowed/Used in 2004 12 Numeric
645 E-17 Recaptured in 2004 12 Numeric
650 E-18 Allowed/Used in 2005 12 Numeric
652 E-19 Recaptured in 2005 12 Numeric
EPB00056 11-03-11 Page 56 of 137
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655 E-20 Allowed/Used in 2006 12 Numeric
657 E-21 Recaptured in 2006 12 Numeric (Line Added)
660 E-22 Allowed/Used in 2007 12 Numeric
665 E-24 Allowed/Used in 2008 12 Numeric
667 E-26 Allowed/Used in 2009 12 Numeric
669 E-28 Allowed/used in 2010 12 Numeric (Line Added)
670 E-32 Subtract the total of line 31from 12 Numeric
line 1
675 F-1 Credit Earned 12 Numeric
690 F-12 Allowed/Used in 2001 12 Numeric (Removed)
695 F-13 Recaptured in 2001 12 Numeric (Removed)
700 F-12 Allowed/used in 2002 12 Numeric
705 F-13 Recaptured in 2002 12 Numeric
710 F-14 Allowed/Used in 2003 12 Numeric
715 F-15 Recaptured in 2003 12 Numeric
720 F-16 Allowed/Used in 2004 12 Numeric
725 F-17 Recaptured in 2004 12 Numeric
730 F-18 Allowed in 2005 12 Numeric
735 F-19 Recaptured in 2005 12 Numeric
740 F-20 Allowed/Used in 2006 12 Numeric
742 F-21 Recaptured in 2006 12 Numeric
745 F-22 Allowed/Used in 2007 12 Numeric
747 F-23 Recaptured in 2007 12 Numeric (Line Added)
750 F-24 Allowed/Used in 2008 12 Numeric
752 F-26 Allowed/Used in 2009 12 Numeric
754 F-28 Allowed/used in 2010 12 Numeric (Line Added)
755 F-32 Subtract the total of line 31 12 Numeric
from line 1
760 G-1 Credit Earned 12 Numeric
775 G-14 Allowed/Used in 2002 12 Numeric (Removed)
780 G-15 Recaptured in 2002 12 Numeric (Removed)
785 G-14 Allowed/Used in 2003 12 Numeric
790 G-15 Recaptured in 2003 12 Numeric
795 G-16 Allowed in 2004 12 Numeric
800 G-17 Recaptured in 2004 12 Numeric
805 G-18 Allowed/Used in 2005 12 Numeric
810 G-19 Recaptured in 2005 12 Numeric
815 G-20 Allowed/Used in 2006 12 Numeric
820 G-21 Recaptured in 2006 12 Numeric
825 G-22 Allowed/Used in 2007 12 Numeric
827 G-23 Recaptured in 2007 12 Numeric
830 G-24 Allowed/Used in 2008 12 Numeric
831 G-25 Recaptured in 2008 12 Numeric (Line Added)
832 G-26 Allowed/Used in 2009 12 Numeric
834 G-28 Allowed/used in 2010 12 Numeric (Line Added)
EPB00056 11-03-11 Page 57 of 137
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835 G-32 Subtract the total of line 31from 12 Numeric
line 1
840 H-1 Credit earned 12 Numeric
855 H-16 Allowed used in 2003 12 Numeric (Removed)
860 H-17 Recaptured in 2003 12 Numeric (Removed)
865 H-16 Allowed/Used in 2004 12 Numeric
870 H-17 Recaptured in 2004 12 Numeric
875 H-18 Allowed/Used in 2005 12 Numeric
880 H-19 Recaptured in 2005 12 Numeric
885 H-20 Allowed/Used in 2006 12 Numeric
890 H-21 Recaptured in 2006 12 Numeric
895 H-22 Allowed/Used in 2007 12 Numeric
900 H-23 Recaptured in 2007 12 Numeric
905 H-24 Allowed/Used in 2008 12 Numeric
906 H-25 Recaptured in 2008 12 Numeric
907 H-26 Allowed/Used in 2009 12 Numeric
908 H-27 Recaptured in 2009 12 Numeric (Line Added)
909 H-28 Allowed/used in 2010 12 Numeric (Line Added)
910 H-32 Subtract the total of line 31 from 12 Numeric
line 1
915 I-1 Credit earned 12 Numeric
930 I-18 Allowed/Used in 2004 12 Numeric (Removed)
935 I-19 Recaptured in 2004 12 Numeric (Removed)
940 I-18 Allowed/Used in 2005 12 Numeric
945 I-19 Recaptured in 2005 12 Numeric
950 I-20 Allowed/Used in 2006 12 Numeric
955 I-21 Recaptured in 2006 12 Numeric
960 I-22 Allowed/Used in 2007 12 Numeric
965 I-23 Recaptured in 2007 12 Numeric
970 I-24 Allowed/Used in 2008 12 Numeric
975 I-25 Recaptured in 2008 12 Numeric
976 I-26 Allowed/Used in 2009 12 Numeric
977 I-27 Recaptured in 2009 12 Numeric
978 I-28 Allowed/used in 2010 12 Numeric (Line Added)
979 I-29 Recaptured in 2010 12 Numeric (Line Added)
980 I-32 Subtract the total of line 31 from 12 Numeric
line 1
985 J-1 Credit earned 12 Numeric
1000 J-20 Allowed/Used in 2005 12 Numeric (Removed)
1005 J-21 Recaptured in 2005 12 Numeric (Removed)
1010 J-20 Allowed /used in 2006 12 Numeric
1015 J-21 Recaptured in 2006 12 Numeric
1020 J-22 Allowed/Used in 2007 12 Numeric
1025 J-23 Recaptured in 2007 12 Numeric
1030 J-24 Allowed/Used in 2008 12 Numeric
EPB00056 11-03-11 Page 58 of 137
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1035 J-25 Recaptured in 2008 12 Numeric
1037 J-26 Allowed/Used in 2009 12 Numeric
1040 J-27 Recapture in 2009 12 Numeric
1041 J-28 Allowed/used in 2010 12 Numeric (Line Added)
1042 J-29 Recaptured in 2010 12 Numeric
1044 J-30 Recaptured in 2011 12 Numeric (Line Added)
1045 J-32 Subtract the total of line 31 from 12 Numeric
line 1.
1050 K-1 Credit earned 12 Numeric
1065 K-22 Allowed /used in 2006 12 Numeric (Removed)
1070 K-23 Recaptured in 2006 12 Numeric (Removed)
1075 K-22 Allowed/Used in 2007 12 Numeric
1080 K-23 Recaptured in 2007 12 Numeric
1085 K-24 Allowed/Used in 2008 12 Numeric
1090 K-25 Recaptured in 2008 12 Numeric
1092 K-26 Allowed/Used in 2009 12 Numeric
1095 K-27 Recapture in 2009 12 Numeric
1096 K-28 Allowed/used in 2010 12 Numeric (Line Added)
1097 K-29 Recaptured in 2010 12 Numeric
1099 K-30 Recaptured in 2011 12 Numeric (Line Added)
1100 K-32 Subtract the total of line 31from 12 Numeric
line 1.
1105 L-1 Credit earned 12 Numeric
1120 L-24 Allowed/used in 2007 12 Numeric (Removed)
1125 L-25 Recaptured in 2007 12 Numeric (Removed)
1130 L-24 Allowed/Used in 2008 12 Numeric
1135 L-25 Recaptured in 2008 12 Numeric
1137 L-26 Allowed/Used in 2009 12 Numeric
1140 L-27 Recaptured in 2009 12 Numeric
1141 L-28 Allowed/used in 2010 12 Numeric (Line Added)
1142 L-29 Recaptured in 2010 12 Numeric
1144 L-30 Recaptured in 2011 12 Numeric (Line Added)
1145 L-32 Subtract the total of line 31from 12 Numeric
line 1.
1150 M-1 Credit earned 12 Numeric
1165 M-26 Allowed/Used in 2008 12 Numeric (Removed)
1170 M-27 Recaptured in 2008 12 Numeric (Removed)
1172 M-26 Allowed/Used in 2009 12 Numeric
1175 M-27 Recaptured in 2009 12 Numeric
1176 M-28 Allowed/used in 2010 12 Numeric (Line Added)
1177 M-29 Recaptured in 2010 12 Numeric
1179 M-30 Recaptured in 2011 12 Numeric (Line Added)
1180 M-32 Subtract the total of line 31from 12 Numeric
line 1.
1185 N-1 Credit earned 12 Numeric
1187 N-28 Allowed/Used in 2009 12 Numeric
EPB00056 11-03-11 Page 59 of 137
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1200 N-29 Recaptured in 2009 12 Numeric
1188 N-28 Allowed/used in 2010 12 Numeric (Line Added)
1202 N-29 Recaptured in 2010 12 Numeric
1204 N-30 Recaptured in 2011 12 Numeric (Line Added)
1205 N-32 Subtract the total of line 31 from 12 Numeric
line 1.
EPB00056 11-03-11 Page 60 of 137
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F
O
R IDAHO INVESTMENT TAX CREDIT CARRYOVER
M EFO0004749C 2011
07-14-11
1997 1998 1999 2000 2001 2002 2003
1. Credit earned ................ 175 285 390 490 585 675 760
2. Allowed/used in 1997 .... 200
3. Recaptured in 1997 ...... 205
4. Allowed/used in 1998 .... 210 310
5. Recaptured in 1998 ...... 215 315
6. Allowed/used in 1999 .... 220 320 415
7. Recaptured in 1999 ...... 225 325 420
8. Allowed/used in 2000 .... 230 330 425 515
9. Recaptured in 2000 ...... 235 335 430 520
10. Allowed/used in 2001 240 340 435 525 610
11. Recaptured in 2001 ...... 241 345 440 530 615
12. Allowed/used in 2002 .... 245 350 445 535 620 700
13. Recaptured in 2002 ...... 247 352 450 540 625 705
14. Allowed/used in 2003 .... 250 355 455 545 630 710 785
15. Recaptured in 2003 ...... 357 457 550 635 715 790
16. Allowed/used in 2004 .... 255 360 460 555 640 720 795
17. Recaptured in 2004 ...... 463 557 645 725 800
18. Allowed/used in 2005 .... 260 365 465 560 650 730 805
19. Recaptured in 2005 ...... 563 652 735 810
20. Allowed/used in 2006 .... 265 370 470 565 655 740 815
21. Recaptured in 2006 ...... 657 742 820
22. Allowed/used in 2007 .... 270 375 475 570 660 745 825
23. Recaptured in 2007 ...... 747 827
24. Allowed/used in 2008 .... 275 380 480 575 665 750 830
25. Recaptured in 2008 ...... 831
26. Allowed/used in 2009 .... 277 382 482 577 667 752 832
27. Recaptured in 2009 ......
28. Allowed/used in 2010 .... 279 384 484 579 669 754 834
29. Recaptured in 2010 ......
30. Recaptured in 2011 .......
31. In each column, add
lines 2 through 30 .........
32. In each column, subtract
line 31 from line 1 ......... 280 385 485 580 670 755 835
33. Total all columns for line 32 on this page and enter the amount. Carry the amount to Page 2, line 34 .....................
EPB00056 11-03-11 Page 61 of 137
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EFO00047p2
07-14-11
Form 49C - Page 2
2004 2005 2006 2007 2008 2009 2010
1. Credit earned ............... 840 915 985 1050 1105 1150 1185
16. Allowed/used in 2004 .... 865
17. Recaptured in 2004 ...... 870
18. Allowed/used in 2005 .... 875 940
19. Recaptured in 2005 ...... 880 945
20. Allowed/used in 2006 .... 885 950 1010
21. Recaptured in 2006 ...... 890 955 1015
895 960
22. Allowed/used in 2007 .... 1020 1075
23. Recaptured in 2007 ...... 900 965 1025 1080
24. Allowed/used in 2008 .... 905 970 1030 1085 1130
25. Recaptured in 2008 ...... 906 975 1035 1090 1135
26. Allowed/used in 2009 .... 907 976 1037 1092 1137 1172
27. Recaptured in 2009 ...... 908 977 1040 1095 1140 1175
28. Allowed/used in 2010 .... 909 978 1041 1096 1141 1176 1188
29. Recaptured in 2010 ...... 979 1042 1097 1135 1142 1177 1202
30. Recaptured in 2011 ....... 1044 1099 1144 1179 1204
31. In each column, add
lines 16 through 30 .......
32. In each column, subtract 910 980 1045 1100 1145 1180 1205
line 31 from line 1 .........
33. Total all columns for line 32 on this page and enter the amount .................................................................................
34. Enter the amount from Page 1, line 33 .......................................................................................................................
35. Carryover to 2011. Add lines 33 and 34. Carry the amount to Form 49, Part 1, line 5 .............................................
EPB00056 11-03-11 Page 62 of 137
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Form 49E Idaho Election to Claim the Property Tax Exemption
in Lieu of Investment Tax Credit
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID49eb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 Calendar Year End Date 8 Numeric
MMDDYYYY
085 Asset Number 1 20 Alphanumeric
090 Asset Description 1 50 Alphanumeric
(Include make, model and
serial number)
095 Name of county asset located 12 Alphanumeric
in 1.
100 Date in service 1 8 Numeric
MMDDYYYY
105 Qualifying Loss Year Begin 8 Numeric
Date 1 MMDDYYYY
110 Qualifying Loss Year End Date 8 Numeric
1 MMDDYYYY
115 New or used 1 1 Alpha N or U
EPB00056 11-03-11 Page 63 of 137
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120 Original Cost 1 12 Numeric
125 Asset Number 2 20 Alphanumeric
130 Asset Description 2 50 Alphanumeric
(Include make, model and
serial number)
135 Name of county asset located 12 Alphanumeric
in 2.
140 Date in service 2 8 Numeric
MMDDYYYY
145 Qualifying Loss Year Begin 8 Numeric
Date 2 MMDDYYYY
150 Qualifying Loss Year End Date 8 Numeric
2 MMDDYYYY
155 New or used 2 1 Alpha N or U
160 Original Cost 2 12 Numeric
165 Asset Number 3 20 Alphanumeric
170 Asset Description 3 50 Alphanumeric
(Include make, model and
serial number)
175 Name of county asset located 12 Alphanumeric
in 3.
180 Date in service 3 8 Numeric
MMDDYYYY
185 Qualifying Loss Year Begin 8 Numeric
Date 3 MMDDYYYY
190 Qualifying Loss Year End 8 Numeric
Date 3 MMDDYYYY
195 New or used 3 1 Alpha N or U
200 Original Cost 3 12 Numeric
205 Asset Number 4 20 Alphanumeric
210 Asset Description 4 50 Alphanumeric
(Include make, model and
serial number)
215 Name of county asset located 12 Alphanumeric
in 4.
220 Date in service 4 8 Numeric
MMDDYYYY
225 Qualifying Loss Year Begin 8 Numeric
Date 4 MMDDYYYY
230 Qualifying Loss Year End 8 Numeric
Date 4 MMDDYYYY
235 New or used 4 1 Alpha N or U
240 Original Cost 4 12 Numeric
245 Asset Number 5 20 Alphanumeric
250 Asset Description 5 50 Alphanumeric
(Include make, model and
serial number)
255 Name of county asset located 12 Alphanumeric
in 5.
260 Date in service 5 8 Numeric
EPB00056 11-03-11 Page 64 of 137
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MMDDYYYY
265 Qualifying Loss Year Begin 8 Numeric
Date 5 MMDDYYYY
270 Qualifying Loss Year End 8 Numeric
Date 5 MMDDYYYY
275 New or used 5 1 Alpha N or U
280 Original Cost 5 12 Numeric
285 Asset Number 6 20 Alphanumeric
290 Asset Description 6 50 Alphanumeric
(Include make, model and
serial number)
295 Name of county asset located 12 Alphanumeric
in 6.
300 Date in service 6 8 Numeric
MMDDYYYY
305 Qualifying Loss Year Begin 8 Numeric
Date 6 MMDDYYYY
310 Qualifying Loss Year End 8 Numeric
Date 6 MMDDYYYY
315 New or used 6 1 Alpha N or U
320 Original Cost 6 12 Numeric
325 Asset Number 7 20 Alphanumeric
330 Asset Description 7 50 Alphanumeric
(Include make, model and
serial number)
335 Name of county asset located 12 Alphanumeric
in 7.
340 Date in service 7 8 Numeric
MMDDYYYY
345 Qualifying Loss Year Begin 8 Numeric
Date 7 MMDDYYYY
350 Qualifying Loss Year End 8 Numeric
Date 7 MMDDYYYY
355 New or used 7 1 Alpha N or U
360 Original Cost 7 12 Numeric
365 Asset Number 8 20 Alphanumeric
370 Asset Description 8 50 Alphanumeric
(Include make, model and
serial number)
375 Name of county asset located 12 Alphanumeric
in 8.
380 Date in service 8 8 Numeric
MMDDYYYY
385 Qualifying Loss Year Begin 8 Numeric
Date 8 MMDDYYYY
390 Qualifying Loss Year End 8 Numeric
Date 8 MMDDYYYY
395 New or used 8 1 Alpha N or U
400 Original Cost 8 12 Numeric
EPB00056 11-03-11 Page 65 of 137
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405 Asset Number 9 20 Alphanumeric
410 Asset Description 9 50 Alphanumeric
(Include make, model and
serial number)
415 Name of county asset located 12 Alphanumeric
in 9.
420 Date in service 9 8 Numeric
MMDDYYYY
425 Qualifying Loss Year Begin 8 Numeric
Date 9 MMDDYYYY
430 Qualifying Loss Year End Date 8 Numeric
9 MMDDYYYY
435 New or used 9 1 Alpha N or U
440 Original Cost 9 12 Numeric
445 Asset Number 10 20 Alphanumeric
450 Asset Description 10 50 Alphanumeric
(Include make, model and
serial number)
455 Name of county asset located 12 Alphanumeric
in 10.
460 Date in service 10 8 Numeric
MMDDYYYY
465 Qualifying Loss Year Begin 8 Numeric
Date 10 MMDDYYYY
470 Qualifying Loss Year End 8 Numeric
Date 10 MMDDYYYY
475 New or used 10 1 Alpha N or U
480 Original Cost 10 12 Numeric
485 Asset Number 11 20 Alphanumeric
490 Asset Description 11 50 Alphanumeric
(Include make, model and
serial number)
495 Name of county asset located 12 Alphanumeric
in 11.
500 Date in service 11 8 Numeric
MMDDYYYY
505 Qualifying Loss Year Begin 8 Numeric
Date 11 MMDDYYYY
510 Qualifying Loss Year End 8 Numeric
Date 11 MMDDYYYY
515 New or used 11 1 Alpha N or U
520 Original Cost 11 12 Numeric
EPB00056 11-03-11 Page 66 of 137
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F
O IDAHO ELECTION TO CLAIM THE QUALIFIED INVESTMENT EXEMPTION
R
M EFO0003149E 2011
04-12-11 FROM PROPERTY TAX IN LIEU OF INVESTMENT TAX CREDIT
Use this form to elect the qualified investment exemption (QIE) from property tax for property placed in service during calendar year 2011.
Name Social Security Number or EIN
060 003
If this corporation is included in a combined report, enter the name of the corporation the Idaho income tax return is filed under if different than above.
Name EIN
ELECTION — I elect to exempt the following property that was placed in service during calendar year 2011 from property tax for 2012 and 2013. I understand I
forego my right to claim the investment tax credit on this property at any time. Once I make the election, I cannot revoke it. I will be subject to recapture of the
property tax benefit if during the five-year recapture period the property no longer qualifies as a qualified investment as defined in Section 63-3029B, Idaho Code.
LOSS IN SECOND PRECEDING TAX YEAR — To qualify for the QIE, you must have had an Idaho income tax loss without regard to net operating loss carry-
overs or carrybacks in the second preceding tax year from the income tax year you placed the property in service. If you file income tax returns on a fiscal year
basis, see the instructions to determine your qualifying loss years. County assessors are allowed to check with the Tax Commission to verify you had a loss in the
applicable year(s).
Provide the ending date of your tax year(s) that ended in calendar year 2011 ________________________ 080
If you had a short period tax year during calendar year 2011 or during the previous two years, attach a statement identifying your tax year ending dates.
I elect to claim the QIE on the property listed as follows. The exemption for used property is limited. See instructions.
Asset Asset Description County in Which Date Placed Qualifying Loss Year New or
Number (Describe what the asset is, including make, model and serial number) Asset Located in Service (Identify beginning and ending dates) Used Original Cost
085 090 095 100 105 to 110 115 120
125 130 135 140 145 to 150 155 160
165 170 175 180 185 to 190 195 200
205 210 215 220 225 to 230 235 240
245 250 255 260 265 to 270 275 280
285 290 295 300 305 to 310 315 320
325 330 335 340 345 to 350 355 360
365 370 375 380 385 to 390 395 400
(If additional space is required, complete page 2.)
Under penalties of perjury, I affirm that, to the best of my knowledge and belief, the property listed on Form 49E is qualified investment property as defined in
Section 63-3029B, Idaho Code, and that I have not or will not claim the Idaho investment tax credit on the listed property.
Signature Date
Print Contact Name Contact Phone Number
To elect the QIE, you must attach this form to the operator’s statement or personal property declaration(s) filed for 2012. You must also include a copy to your
original Idaho income tax return(s) for the tax year(s) in which the property was placed in service.
EPB00056 11-03-11 Page 67 of 137
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Form 49R Recapture of Idaho Investment Tax Credit
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID49Rb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
Part I - Property ITC
080 A Property Description 50 Alphanumeric
085 B Property Description 50 Alphanumeric
090 C Property Description 50 Alphanumeric
095 D Property Description 50 Alphanumeric
100 E Property Description 50 Alphanumeric
Part II - Original Idaho Investment Tax Credit
105 1-A Date property was placed in 8 Numeric
service MMDDYYYY
110 2-A Cost or other basis 12 Numeric
115 4-A Original Credit. Line 2 x Line 3 12 Numeric
120 5-A Date property ceased to qualify 8 Numeric
MMDDYYYY
EPB00056 11-03-11 Page 68 of 137
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125 6-A Number of full years between 2 Numeric
the date on Line 1 and date on
line 5
130 7-A Percentage from Table 5 Percentage
135 8-A Tentative Recapture Tax 12 Numeric
Line 4 x Line 7
140 1-B Date property was placed in 8 Numeric
service MMDDYYYY
145 2-B Cost or Other Basis 12 Numeric
150 4-B Original Credit. Line 2 x Line 3 12 Numeric
155 5-B Date property ceased to qualify 8 Numeric
MMDDYYYY
160 6-B Number of full years between 2 Numeric
the date on line 1 and date on
line 5
165 7-B Percentage from Table 5 Percentage
170 8-B Tentative Recapture Tax 12 Numeric
Line 4 x line 7
175 1-C Date property was placed in 8 Numeric
service MMDDYYYY
180 2-C Cost or Other Basis 12 Numeric
185 4-C Original Credit. Line 2 x line 3 12 Numeric
190 5-C Date property ceased to qualify 8 Numeric
MMDDYYYY
195 6-C Number of full years between 2 Numeric
the date on line 1 and date on
line 5
200 7-C Percentage from Table 5 Percentage
205 8-C Tentative Recapture Tax 12 Numeric
Line 4 x line 7
210 1-D Date property was placed in 8 Numeric
service MMDDYYYY
215 2-D Cost or Other Basis 12 Numeric
220 4-D Original Credit. Line 2 x line 3 12 Numeric
225 5-D Date property ceased to qualify 8 Numeric
MMDDYYYY
230 6-D Number of full years between 2 Numeric
the date on line 1 and date on
line 5
235 7-D Percentage from Table 5 Percentage
240 8-D Tentative Recapture Tax 12 Numeric
Line 4 x line 7
245 1-E Date property was placed in 8 Numeric
service MMDDYYYY
250 2-E Cost or Other Basis 12 Numeric
EPB00056 11-03-11 Page 69 of 137
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255 4-E Original Credit. Line 2 x line 3 12 Numeric
260 5-E Date property ceased to qualify 8 Numeric
MMDDYYYY
265 6-E Number of full years between 2 Numeric
the date on line 1 and date on
line 5
270 7-E Percentage from Table 5 Percentage
275 8-E Tentative Recapture Tax 12 Numeric
Line 4 x line 7
280 9 Add line 8, Column A through E 12 Numeric
285 10 Pass Through of Credit 12 Numeric
290 11 Add Lines 9 and 10 12 Numeric
295 12 Credit recapture distributed to 12 Numeric
shareholders, partners or
beneficiaries
300 13 Enter the portion of original 12 Numeric
credit on line 4 not used to
offset tax in any year. Do not
enter more than line 11.
305 14 Add lines 12 and 13 12 Numeric
310 15 Recapture of investment tax 12 Numeric
credit
EPB00056 11-03-11 Page 70 of 137
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F
O
R RECAPTURE OF IDAHO INVESTMENT TAX CREDIT
M EFO0003349R
06-29-11
Name(s) as shown on return Social Security Number or EIN
PART I -- IDENTIFY PROPERTY THAT CEASED TO QUALIFY AS IDAHO INVESTMENT TAX CREDIT PROPERTY
Properties Property Description
A 080
B 085
C 090
D 095
E 100
PART II -- ORIGINAL IDAHO INVESTMENT TAX CREDIT
Properties
A B C D E
1. Date property placed
in service ..................................... 105 140 175 210 245
2. Cost or other basis ...................... 110 145 180 215 250
3. Credit percentage ....................... 3% 3% 3% 3% 3%
4. Original credit.
Multiply line 2 by line 3 ................ 115 150 185 220 255
5. Date property ceased
to qualify ...................................... 120 155 190 225 260
6. Number of full years
between the date on line 1
and the date on line 5 ................. 125 160 195 230 265
PART III -- COMPUTATION OF RECAPTURE TAX
7. Recapture percentage
from table in instructions ............. 130 165 200 235 270
8. Tentative recapture tax.
Multiply line 4 by line 7 ................ 135 170 205 240 275
9. Add line 8, columns A through E .......................................................................................................................... 280
10. Pass-through share of credit recapture from S corporations, partnerships, estates or trusts .............................. 285
11. Add lines 9 and 10 ............................................................................................................................................... 290
12. Credit recapture distributed to shareholders, partners or beneficiaries ............................................................... 295
13. Enter the portion of original credit on line 4 not used to offset any tax. Do not enter more
than line 11. The amount on this line reduces the carryover available to the current year ................................ 300
14. Add lines 12 and 13 ............................................................................................................................................. 305
15. Recapture of investment tax credit. Subtract line 14 from line 11. Enter here and on Form 44, Part II,
line 1. Do not use this amount to reduce current year's investment tax credit computed on Form 49................ 310
EPB00056 11-03-11 Page 71 of 137
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Form CG Idaho Capital Gains Deduction
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “IDCGbb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name line 1 35 Alphanumeric (REQUIRED)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name line 3 35 Alphanumeric
A.) Primary First name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
LINE 1. LIST QUALIFYING GAINS AND LOSSES
(IF PRESENT IN THE RETURN)
080 A Description of property and 50 Alphanumeric
Idaho 1 location
085 B Date Acquired 8 Numeric
MMDDYYYY
090 C Date Sold 8 Numeric
MMDDYYYY
095 D Sales Price 12 Numeric
100 E Cost or Other Basis 12 Numeric
105 F Gain or Loss 12 Numeric
110 A Description of property and 50 Alphanumeric
Idaho 2 location
115 B Date Acquired 8 Numeric
MMDDYYYY
120 C Date Sold 8 Numeric
MMDDYYYY
125 D Sales Price 12 Numeric
130 E Cost or Other Basis 12 Numeric
135 F Gain or Loss 12 Numeric
EPB00056 11-03-11 Page 72 of 137
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140 A Description of property and 50 Alphanumeric
Idaho 3 location
145 B Date Acquired 8 Numeric
MMDDYYYY
150 C Date Sold 8 Numeric
MMDDYYYY
155 D Sales Price 12 Numeric
160 E Cost or Other Basis 12 Numeric
165 F Gain or Loss 12 Numeric
170 A Description of property and 50 Alphanumeric
Idaho 4 location
175 B Date Acquired 8 Numeric
MMDDYYYY
180 C Date sold 8 Numeric
MMDDYYYY
185 D Sales Price 12 Numeric
190 E Cost or Other Basis 12 Numeric
195 F Gain or Loss 12 Numeric
200 A Description of property and 50 Alphanumeric
Idaho 5 location
205 B Date Acquired 8 Numeric
MMDDYYYY
210 C Date Sold 8 Numeric
MMDDYYYY
215 D Sales Price 12 Numeric
220 E Cost or Other Basis 12 Numeric
225 F Gain or Loss 12 Numeric
230 A Description of property and 50 Alphanumeric
Idaho 6 location
235 B Date Acquired 8 Numeric
MMDDYYYY
240 C Date Sold 8 Numeric
MMDDYYYY
245 D Sales Price 12 Numeric
250 E Cost or Other Basis 12 Numeric
255 F Gain or Loss 12 Numeric
260 A Description of property and 50 Alphanumeric
Idaho 7 location
265 B Date Acquired 8 Numeric
MMDDYYYY
270 C Date Sold 8 Numeric
MMDDYYYY
275 D Sales Price 12 Numeric
280 E Cost or Other Basis 12 Numeric
285 F Gain or Loss 12 Numeric
EPB00056 11-03-11 Page 73 of 137
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290 A Description of property and 50 Alphanumeric
Idaho 8 location
295 B Date Acquired 8 Numeric
MMDDYYYY
300 C Date Sold 8 Numeric
MMDDYYYY
305 D Sales Price 12 Numeric
310 E Cost or Other Basis 12 Numeric
315 F Gain or Loss 12 Numeric
320 2 Qualifying capital gain from 12 Numeric
sale of personal residence
325 3 Qualifying capital gain or loss 12 Numeric
from installment sales
330 4 Qualifying capital gain or loss 12 Numeric
from sales of business property
335 5 Qualifying capital gain or loss 12 Numeric
from partnership, S
corporations, estates or trusts
340 6 Add amounts in column F of 12 Numeric
line 1 and lines 2 through 5
345 7 Qualifying Loss Carryover 12 Numeric
350 8 Net Gain or Loss 12 Numeric
355 9 If line 8 is a gain, multiply Line 12 Numeric
8 by 60%
360 10 Net capital gain included in 12 Numeric
Federal adjusted income.
365 11 Enter the smaller of line 9 or 10 12 Numeric
EPB00056 11-03-11 Page 74 of 137
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F
O IDAHO CAPITAL GAINS DEDUCTION
RCGEFO00093 (See instructions for qualifying Idaho property.) 2011
M 06-16-11
Name(s) as shown on return Social Security Number
IRS 070.10 IRS 060.10
1. List qualifying capital gains and losses not included on lines 2 through 5 below.
a. Description of property b. Date acquired c. Date sold
and Idaho location (mo., day, yr.) (mo., day, yr.) d. Sales price e. Cost or other basis f. Gain or (loss)
080 085 090 095 100 105
110 115 120 125 130 135
140 145 150 155 160 165
170 175 180 185 190 195
200 205 210 215 220 225
230 235 240 245 250 255
260 265 270 275 280 285
290 295 300 305 310 315
2. Qualifying capital gain from sale of personal residenc efrom federal Schedule D ......................................... 2 320
3. Qualifying capital gain or (loss) from installment sales. Include federal Form 6252 ..................................... 3 325
4. Qualifying capital gain or (loss) from sales of business property. Include federal Form 4797 ....................... 4 330
5. Qualifying capital gain or (loss) from partnerships, S corporations, estates or trusts .................................... 5 335
6. Add amounts in column f of line 1 and lines 2 through 5 ................................................................................ 6 340
7. Qualifying capital loss carryover. See instructions ........................................................................................ 7 345
8. Net gain or (loss). Subtract line 7 from line 6 ................................................................................................. 8 350
9. If line 8 is a gain, multiply line 8 by 60% ......................................................................................................... 9 355
10. Capital gain net income included in federal adjusted gross income. See instructions ................................... 10 360
11. Enter the smaller of line 9 or 10 here and on Form 39R, Part B, line 10, or Form 39NR, Part B, line 6 ......... 11 365
EPB00056 11-03-11 Page 75 of 137
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Form 55 Idaho Credit for Qualifying New Employees
(If present in the return)
Form No Longer Used
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6Value “IDbbbb”
001 Form Number 6Value “ID55bb”
002 Page Number 5Value “PG01b”
003 Primary SSN 9Numeric
004 Filler 1Blank
005 Form Occurrence Number 7Value “0000001”
055 Spouse SSN 9Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary First name 16 Alphanumeric
B.) Primary middle name 1Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1Alphanumeric
E.) Filler 1Blank
PART II – Credit Available subject to
Limitation
080 1 Average number of qualifying 5 Percentage
employees this year
085 2 Average number of qualifying 5 Percentage
employees 3 preceding tax
years
090 3 Average number of qualifying 5 Percentage
employees preceding tax
year
095 4 Subtract the greater of Line 2 5 Percentage
or 3 from Line 1 and enter
difference
100 5Number of $500 Employees 12 Numeric
105 6 Multiply Line 5 by $500 12 Numeric
110 7 Number of $1000 New 12 Numeric
employees
115 8Multiply Line 7 by $1000 12 Numeric
120 9 Add line 6 and line 8 12 Numeric
125 10 Net income of trade or 12 Numeric
business
130 11 Multiply line 10 by .0325 12 Numeric
135 12 Credit earned smaller of line 12 Numeric
EPB00056 11-03-11 Page 76 of 137
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9 or 11
140 13 Pass-through share of credit 12 Numeric
145 14 Carryover from prior years’ 12 Numeric
150 15 Elimination of carryover due 12 Numeric
to a reduction in employment NEW
level
155 16 Credit distributed to partners, 12 Numeric
shareholders, or
beneficiaries
160 17 Total credit available. 12 Numeric
PART III - CREDIT LIMITATION
165 1 Idaho income tax from your 12 Numeric
tax return
170 2 Credit for taxes paid to other 12 Numeric
states
175 3 Subtract line 2 from line 1 12 Numeric
180 3a 50% of Line 3 12 Numeric
185 4Qualifying contributions to 12 Numeric
Idaho education
190 4a 50% of qualifying 12 Numeric
contributions from line 4
195 4b Smaller of $100 ($200 if a 12 Numeric
joint return) or 20% of the tax
from Part III, line 1.
200 5 Credit allowed to Idaho 12 Numeric
educational entities.
205 6a Investment tax credit 12 Numeric
available.
210 6b Subtract line 5 from line 3 12 Numeric
215 6c Subtract line 5 from line 3a 12 Numeric
220 7 Investment tax credit allowed 12 Numeric
225 8 Qualifying contributions to 12 Numeric
youth and rehabilitation
230 8a 50% of qualifying 12 Numeric
contributions
235 8b Smaller of $100 ($200 if a 12 Numeric
joint return) or 20% of the tax
from Part III, line 1.
240 8c Subtract line 7 from line 6b 12 Numeric
245 8d Subtract line 7 from line 6c 12 Numeric
250 9 Credit allowed to Idaho youth 12 Numeric
and rehabilitation facilities
255 10 Qualifying cost of equipment 12 Numeric
manufacturing a product
from
postconsumer/postindustrial
waste.
260 10a 20% of line 10 12 Numeric
265 10b Carryover of credit for 12 Numeric (NEW)
production equipment using
postconsumer/postindustrial
EPB00056 11-03-11 Page 77 of 137
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waste from prior years
270 10c Add lines 10a and 10b 12 Numeric (NEW)
275 10d Subtract line 9 from line 8c 12 Numeric
280 10e Subtract line 9 from line 8d 12 Numeric
285 11 Credit for production 12 Numeric
equipment using
postconsumer waste
290 12a Promoter sponsored credit 12 Numeric
295 12b Subtract line 11 from line 10b 12 Numeric
300 13 Promoter sponsored credit 12 Numeric
allowed.
305 14a Credit for qualifying new 12 Numeric
employees
310 14b Subtract line 13 from line 12b 12 Numeric
315 14c Subtract line 11 from line 10c 12 Numeric
320 15 Credit for qualifying new 12 Numeric
employees allowed
325 16a Credit for Idaho research 12 Numeric
activities
330 16b Subtract line 15 from line 14b 12 Numeric
335 16c Subtract line 15 from line 14c 12 Numeric
340 17 Credit for Idaho research 12 Numeric
activities
345 18a Idaho broadband equipment 12 Numeric
investment credit
350 18b Subtract line 17 from line 16b 12 Numeric
355 18c Subtract line 17 from line 16c 12 Numeric
360 19 Broadband equipment 12
investment tax credit allowed
365 20a Idaho incentive investment 12 Numeric
tax credit
370 20b Subtract line 19 from line 18b 12 Numeric
375 20c Subtract line 19 from line 18c 12 Numeric
380 21 Incentive investment credit 12 Numeric
allowed.
385 28a Live organ donation 12 Numeric
390 28b Subtract line 27 from line 26b 12 Numeric
395 28c Subtract line 21 from line 20c 12 Numeric
400 29 Credit for live organ donation 12 Numeric
expenses allowed
405 32 Credit carryover to future 12 Numeric
years
EPB00056 11-03-11 Page 78 of 137
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Form 56 Idaho Net Operating Loss Carryforward/Carryback
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID56bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form max occurrence Number 7 Value “0000023”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary First name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
If you are carrying the loss back
the first column should be the
nd
2 preceding year, of the
oldest loss year.
080 1 Loss or absorption year 4 Numeric
085 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
090 3 Idaho NOL carry forward 12 Numeric
deducted on the return
095 4 Net capital loss deducted on 12 Numeric
the federal return
100 5 Idaho capital gains deduction 12 Numeric
claimed on the return
105 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
110 7 Idaho net operating loss 12 Numeric
115 8 Idaho absorption income 12 Numeric
EPB00056 11-03-11 Page 79 of 137
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NOL Application
120 Year NOL occurred 4 Numeric
125 Year NOL applied to 4 Numeric
130 Amount applied 12 Numeric
135 NOL future year 12 Numeric
140 1 Loss or absorption year 4 Numeric
145 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
150 3 Idaho NOL carry forward 12 Numeric
deducted on the return
155 4 Net capital loss deducted on 12 Numeric
the federal return
160 5 Idaho capital gains deduction 12 Numeric
claimed on the return
165 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
170 7 Idaho net operating loss 12 Numeric
175 8 Idaho absorption income 12 Numeric
180 Amount applied 12 Numeric
NOL Application
185 Year NOL occurred 4 Numeric
190 Year NOL applied to 4 Numeric
195 Amount applied 12 Numeric
200 Amount applied 12 Numeric
205 NOL future year 12 Numeric
210 1 Loss or absorption year 4 Numeric
215 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
220 3 Idaho NOL carry forward 12 Numeric
deducted on the return
225 4 Net capital loss deducted on 12 Numeric
the federal return
230 5 Idaho capital gains deduction 12 Numeric
claimed on the return
235 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
240 7 Idaho net operating loss 12 Numeric
245 8 Idaho absorption income 12 Numeric
250 Amount applied 12 Numeric
255 Amount applied 12 Numeric
NOL Application
260 Year NOL occurred 4 Numeric
265 Year NOL applied to 4 Numeric
270 Amount applied 12 Numeric
EPB00056 11-03-11 Page 80 of 137
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275 Amount applied 12 Numeric
280 Amount applied 12 Numeric
285 NOL future years 12 Numeric
290 1 Loss or absorption year 4 Numeric
295 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
300 3 Idaho NOL carry forward 12 Numeric
deducted on the return
305 4 Net capital loss deducted on 12 Numeric
the federal return
310 5 Idaho capital gains deduction 12 Numeric
claimed on the return
315 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
320 7 Idaho net operating loss 12 Numeric
325 8 Idaho absorption income 12 Numeric
330 Amount applied 12 Numeric
335 Amount applied 12 Numeric
340 Amount applied 12 Numeric
NOL Application
345 Year NOL occurred 4 Numeric
350 Year NOL applied to 4 Numeric
355 Amount applied 12 Numeric
360 Amount applied 12 Numeric
365 Amount applied 12 Numeric
370 Amount applied 12 Numeric
375 NOL future years 12 Numeric
380 1 Loss or absorption year 4 Numeric
385 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
390 3 Idaho NOL carry forward 12 Numeric
deducted on the return
395 4 Net capital loss deducted on 12 Numeric
the federal return
400 5 Idaho capital gains deduction 12 Numeric
claimed on the return
405 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
410 7 Idaho net operating loss 12 Numeric
415 8 Idaho absorption income 12 Numeric
420 Amount applied 12 Numeric
425 Amount applied 12 Numeric
430 Amount applied 12 Numeric
435 Amount applied 12 Numeric
EPB00056 11-03-11 Page 81 of 137
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NOL Application
440 Year NOL occurred 4 Numeric
445 Year NOL applied to 4 Numeric
450 Amount applied 12 Numeric
455 Amount applied 12 Numeric
460 Amount applied 12 Numeric
465 Amount applied 12 Numeric
470 Amount applied 12 Numeric
475 NOL future years 12 Numeric
480 1 Loss or absorption year 4 Numeric
485 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
490 3 Idaho NOL carry forward 12 Numeric
deducted on the return
495 4 Net capital loss deducted on 12 Numeric
the federal return
500 5 Idaho capital gains deduction 12 Numeric
claimed on the return
505 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
510 7 Idaho net operating loss 12 Numeric
515 8 Idaho absorption income 12 Numeric
520 Amount applied 12 Numeric
525 Amount applied 12 Numeric
530 Amount applied 12 Numeric
535 Amount applied 12 Numeric
540 Amount applied 12 Numeric
545 Year NOL occurred 4 Numeric
550 Year NOL applied to 4 Numeric
555 Amount applied 12 Numeric
560 Amount applied 12 Numeric
565 Amount applied 12 Numeric
570 Amount applied 12 Numeric
575 Amount applied 12 Numeric
580 Amount applied 12 Numeric
585 NOL future years 12 Numeric
590 1 Loss or absorption year 4 Numeric
595 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
600 3 Idaho NOL carry forward 12 Numeric
deducted on the return
605 4 Net capital loss deducted on 12 Numeric
the federal return
610 5 Idaho capital gains deduction 12 Numeric
EPB00056 11-03-11 Page 82 of 137
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claimed on the return
615 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
620 7 Idaho net operating loss 12 Numeric
625 8 Idaho absorption income 12 Numeric
630 Amount applied 12 Numeric
635 Amount applied 12 Numeric
640 Amount applied 12 Numeric
645 Amount applied 12 Numeric
650 Amount applied 12 Numeric
655 Amount applied 12 Numeric
660 Year NOL occurred 4 Numeric
665 Year NOL applied to 4 Numeric
670 Amount applied 12 Numeric
675 Amount applied 12 Numeric
680 Amount applied 12 Numeric
685 Amount applied 12 Numeric
690 Amount applied 12 Numeric
695 Amount applied 12 Numeric
700 Amount applied 12 Numeric
705 NOL future years 12 Numeric
710 1 Loss or absorption year 4 Numeric
715 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
720 3 Idaho NOL carry forward 12 Numeric
deducted on the return
725 4 Net capital loss deducted on 12 Numeric
the federal return
730 5 Idaho capital gains deduction 12 Numeric
claimed on the return
735 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
740 7 Idaho net operating loss 12 Numeric
745 8 Idaho absorption income 12 Numeric
750 Amount applied 12 Numeric
755 Amount applied 12 Numeric
760 Amount applied 12 Numeric
765 Amount applied 12 Numeric
770 Amount applied 12 Numeric
775 Amount applied 12 Numeric
780 Amount applied 12 Numeric
785 Year NOL occurred 4 Numeric
790 Year NOL applied to 4 Numeric
795 Amount applied 12 Numeric
EPB00056 11-03-11 Page 83 of 137
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800 Amount applied 12 Numeric
805 Amount applied 12 Numeric
810 Amount applied 12 Numeric
815 Amount applied 12 Numeric
820 Amount applied 12 Numeric
825 Amount applied 12 Numeric
830 Amount applied 12 Numeric
835 NOL future years 12 Numeric
840 1 Loss or absorption year 4 Numeric
845 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
850 3 Idaho NOL carry forward 12 Numeric
deducted on the return
855 4 Net capital loss deducted on 12 Numeric
the federal return
860 5 Idaho capital gains deduction 12 Numeric
claimed on the return
865 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
870 7 Idaho net operating loss 12 Numeric
875 8 Idaho absorption income 12 Numeric
880 Amount applied 12 Numeric
885 Amount applied 12 Numeric
890 Amount applied 12 Numeric
895 Amount applied 12 Numeric
900 Amount applied 12 Numeric
905 Amount applied 12 Numeric
910 Amount applied 12 Numeric
915 Amount applied 12 Numeric
920 Year NOL occurred 4 Numeric
925 Year NOL applied to 4 Numeric
930 Amount applied 12 Numeric
935 Amount applied 12 Numeric
940 Amount applied 12 Numeric
945 Amount applied 12 Numeric
950 Amount applied 12 Numeric
955 Amount applied 12 Numeric
960 Amount applied 12 Numeric
965 Amount applied 12 Numeric
970 Amount applied 12 Numeric
975 NOL future years 12 Numeric
980 1 Loss or absorption year 4 Numeric
985 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
EPB00056 11-03-11 Page 84 of 137
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990 3 Idaho NOL carry forward 12 Numeric
deducted on the return
995 4 Net capital loss deducted on 12 Numeric
the federal return
1000 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1005 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1010 7 Idaho net operating loss 12 Numeric
1015 8 Idaho absorption income 12 Numeric
1020 Amount applied 12 Numeric
1025 Amount applied 12 Numeric
1030 Amount applied 12 Numeric
1035 Amount applied 12 Numeric
1040 Amount applied 12 Numeric
1045 Amount applied 12 Numeric
1050 Amount applied 12 Numeric
1055 Amount applied 12 Numeric
1060 Amount applied 12 Numeric
1065 Year NOL occurred 4 Numeric
1070 Year NOL applied to 4 Numeric
1075 Amount applied 12 Numeric
1080 Amount applied 12 Numeric
1085 Amount applied 12 Numeric
1090 Amount applied 12 Numeric
1095 Amount applied 12 Numeric
1100 Amount applied 12 Numeric
1105 Amount applied 12 Numeric
1110 Amount applied 12 Numeric
1115 Amount applied 12 Numeric
1120 Amount applied 12 Numeric
1125 NOL future years 12 Numeric
1130 1 Loss or absorption year 4 Numeric
1135 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1140 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1145 4 Net capital loss deducted on 12 Numeric
the federal return
1150 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1155 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
EPB00056 11-03-11 Page 85 of 137
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1160 7 Idaho net operating loss 12 Numeric
1165 8 Idaho absorption income 12 Numeric
1170 Year NOL occurred 4 Numeric
1175 Year NOL applied to 4 Numeric
1180 Amount applied 12 Numeric
1185 NOL future years 12 Numeric
1190 1 Loss or absorption year 4 Numeric
1195 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1200 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1205 4 Net capital loss deducted on 12 Numeric
the federal return
1210 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1215 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1220 7 Idaho net operating loss 12 Numeric
1225 8 Idaho absorption income 12 Numeric
1230 Amount applied 12 Numeric
1235 Year NOL occurred 4 Numeric
1240 Year NOL applied to 4 Numeric
1245 Amount applied 12 Numeric
1250 Amount applied 12 Numeric
1255 NOL future years 12 Numeric
1260 1 Loss or absorption year 4 Numeric
1265 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1270 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1275 4 Net capital loss deducted on 12 Numeric
the federal return
1280 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1285 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1290 7 Idaho net operating loss 12 Numeric
1295 8 Idaho absorption income 12 Numeric
1300 Amount applied 12 Numeric
1305 Amount applied 12 Numeric
1310 Year NOL occurred 4 Numeric
1315 Year NOL applied to 4 Numeric
1320 Amount applied 12 Numeric
1325 Amount applied 12 Numeric
EPB00056 11-03-11 Page 86 of 137
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1330 Amount applied 12 Numeric
1335 NOL future years 12 Numeric
1340 1 Loss or absorption year 4 Numeric
1345 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1350 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1355 4 Net capital loss deducted on 12 Numeric
the federal return
1360 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1365 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1370 7 Idaho net operating loss 12 Numeric
1375 8 Idaho absorption income 12 Numeric
1380 Amount applied 12 Numeric
1385 Amount applied 12 Numeric
1390 Amount applied 12 Numeric
1395 Year NOL occurred 4 Numeric
1400 Year NOL applied to 4 Numeric
1405 Amount applied 12 Numeric
1410 Amount applied 12 Numeric
1415 Amount applied 12 Numeric
1420 Amount applied 12 Numeric
1425 NOL future years 12 Numeric
1430 1 Loss or absorption year 4 Numeric
1435 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1440 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1445 4 Net capital loss deducted on 12 Numeric
the federal return
1450 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1455 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1460 7 Idaho net operating loss 12 Numeric
1465 8 Idaho absorption income 12 Numeric
1470 Amount applied 12 Numeric
1475 Amount applied 12 Numeric
1480 Amount applied 12 Numeric
1485 Amount applied 12 Numeric
1490 Year NOL occurred 4 Numeric
1495 Year NOL applied to 4 Numeric
EPB00056 11-03-11 Page 87 of 137
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1500 Amount applied 12 Numeric
1505 Amount applied 12 Numeric
1510 Amount applied 12 Numeric
1515 Amount applied 12 Numeric
1520 Amount applied 12 Numeric
1525 NOL future years 12 Numeric
1530 1 Loss or absorption year 4 Numeric
1535 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1540 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1545 4 Net capital loss deducted on 12 Numeric
the federal return
1550 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1555 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1560 7 Idaho net operating loss 12 Numeric
1565 8 Idaho absorption income 12 Numeric
1570 Amount applied 12 Numeric
1575 Amount applied 12 Numeric
1580 Amount applied 12 Numeric
1585 Amount applied 12 Numeric
1590 Amount applied 12 Numeric
1595 Year NOL occurred 4 Numeric
1600 Year NOL applied to 4 Numeric
1605 Amount applied 12 Numeric
1610 Amount applied 12 Numeric
1615 Amount applied 12 Numeric
1620 Amount applied 12 Numeric
1625 Amount applied 12 Numeric
1630 Amount applied 12 Numeric
1635 NOL future years 12 Numeric
1640 1 Loss or absorption year 4 Numeric
1645 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1650 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1655 4 Net capital loss deducted on 12 Numeric
the federal return
1660 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1665 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
EPB00056 11-03-11 Page 88 of 137
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1670 7 Idaho net operating loss 12 Numeric
1675 8 Idaho absorption income 12 Numeric
1680 Amount applied 12 Numeric
1685 Amount applied 12 Numeric
1690 Amount applied 12 Numeric
1695 Amount applied 12 Numeric
1700 Amount applied 12 Numeric
1705 Amount applied 12 Numeric
1710 Year NOL occurred 4 Numeric
1715 Year NOL applied to 4 Numeric
1720 Amount applied 12 Numeric
1725 Amount applied 12 Numeric
1730 Amount applied 12 Numeric
1735 Amount applied 12 Numeric
1740 Amount applied 12 Numeric
1745 Amount applied 12 Numeric
1750 Amount applied 12 Numeric
1755 NOL future years 12 Numeric
1760 1 Loss or absorption year 4 Numeric
1765 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1770 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1775 4 Net capital loss deducted on 12 Numeric
the federal return
1780 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1785 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1790 7 Idaho net operating loss 12 Numeric
1795 8 Idaho absorption income 12 Numeric
1800 Amount applied 12 Numeric
1805 Amount applied 12 Numeric
1810 Amount applied 12 Numeric
1815 Amount applied 12 Numeric
1820 Amount applied 12 Numeric
1825 Amount applied 12 Numeric
1830 Amount applied 12 Numeric
1835 Year NOL occurred 4 Numeric
1840 Year NOL applied to 4 Numeric
1845 Amount applied 12 Numeric
1850 Amount applied 12 Numeric
1855 Amount applied 12 Numeric
1860 Amount applied 12 Numeric
EPB00056 11-03-11 Page 89 of 137
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1865 Amount applied 12 Numeric
1870 Amount applied 12 Numeric
1875 Amount applied 12 Numeric
1880 Amount applied 12 Numeric
1885 NOL future years 12 Numeric
1890 1 Loss or absorption year 4 Numeric
1895 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
1900 3 Idaho NOL carry forward 12 Numeric
deducted on the return
1905 4 Net capital loss deducted on 12 Numeric
the federal return
1910 5 Idaho capital gains deduction 12 Numeric
claimed on the return
1915 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
1920 7 Idaho net operating loss 12 Numeric
1925 8 Idaho absorption income 12 Numeric
1930 Amount applied 12 Numeric
1935 Amount applied 12 Numeric
1940 Amount applied 12 Numeric
1945 Amount applied 12 Numeric
1950 Amount applied 12 Numeric
1955 Amount applied 12 Numeric
1960 Amount applied 12 Numeric
1965 Amount applied 12 Numeric
1970 Year NOL occurred 4 Numeric
1975 Year NOL applied to 4 Numeric
1980 Amount applied 12 Numeric
1985 Amount applied 12 Numeric
1990 Amount applied 12 Numeric
1995 Amount applied 12 Numeric
2000 Amount applied 12 Numeric
2005 Amount applied 12 Numeric
2010 Amount applied 12 Numeric
2015 Amount applied 12 Numeric
2020 Amount applied 12 Numeric
2025 NOL future years 12 Numeric
2030 1 Loss or absorption year 4 Numeric
2035 2 Individuals, trusts and estates 12 Numeric
enter Idaho adjusted income
(loss)
2040 3 Idaho NOL carry forward 12 Numeric
deducted on the return
2045 4 Net capital loss deducted on 12 Numeric
the federal return
EPB00056 11-03-11 Page 90 of 137
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2050 5 Idaho capital gains deduction 12 Numeric
claimed on the return
2055 6 Casualty losses on Idaho 12 Numeric
property included in itemized
deductions
2060 7 Idaho net operating loss 12 Numeric
2065 8 Idaho absorption income 12 Numeric
2070 Amount applied 12 Numeric
2075 Amount applied 12 Numeric
2080 Amount applied 12 Numeric
2085 Amount applied 12 Numeric
2090 Amount applied 12 Numeric
2095 Amount applied 12 Numeric
3000 Amount applied 12 Numeric
3005 Amount applied 12 Numeric
3010 Amount applied 12 Numeric
3015 Year NOL occurred 4 Numeric
3020 Year NOL applied to 4 Numeric
3025 Amount applied 12 Numeric
3030 Amount applied 12 Numeric
3035 Amount applied 12 Numeric
3040 Amount applied 12 Numeric
3045 Amount applied 12 Numeric
3050 Amount applied 12 Numeric
3055 Amount applied 12 Numeric
3060 Amount applied 12 Numeric
3065 Amount applied 12 Numeric
3070 Amount applied 12 Numeric
3075 NOL future years 12 Numeric
EPB00056 11-03-11 Page 91 of 137
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980 985 990 995 1000 1005 1010 1015 1020 1025 1030 1035 1040 1045 1050 1055 1060 1120 1125
840 845 850 855 860 865 870 875 880 885 890 895 900 905 910 915 970 1115 975
710 715 720 725 730 735 740 745 750 755 760 765 770 775 780 830 965 1110 835
Social Security Number or EIN
590 595 600 605 610 615 620 625 630 635 640 645 650 655 700 825 960 1105 705
480 485 490 495 500 505 510 515 520 525 530 535 540 580 695 820 955 1100 585
380 385 390 395 400 405 410 415 420 425 430 435 470 575 690 815 950 1095 475
290 295 300 305 310 315 320 325 330 335 340 370 465 570 685 810 945 1090 375
Page 92 of 137
210 215 220 225 230 235 240 245 250 255 280 365 460 565 680 805 940 1085 285
IDAHO NET OPERATING LOSS
CARRYFORWARD/CARRYBACK 140 145 150 155 160 165 170 175 180 200 275 360 455 560 675 800 935 1080 205
080 085 090 095 100 105 110 115 130 195 270 355 450 555 670 795 930 1075 135
year 125 190 265 350 445 550 665 790 925 1070
to to to to to to to to to to to
NOL Application
- 120 185 260 345 440 545 660 785 920
1065
56EFO00051 06-16 11 year
Loss or absorption year Individuals, trusts and estates enter Idaho adjusted income (loss) Corporations enter Idaho taxable income (loss) Idaho NOL carryforward deducted on the return Net capital loss deducted on the federal return Idaho capital gains deduction claimed on the return Casualty losses on Idaho property included in itemized deductions Idaho net operating loss Idaho absorption income NOL available for future years
F O R M Name(s) as shown on return 1. 2. 3. 4. 5. 6. 7. 8.
EPB00056 11-03-11
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2030 2035 2040 2045 2050 2055 2060 2065 2070 2075 2080 2085 2090 2095 3000 3005 3010 3070 3075
1890 1895 1900 1905 1910 1915 1920 1925 1930 1935 1940 1945 1950 1955 1960 1965 2020 3065 2025
1760 1765 1770 1775 1780 1785 1790 1795 1800 1805 1810 1815 1820 1825 1830 1880 2015 3060 1885
Social Security Number or EIN
1640 1645 1650 1655 1660 1665 1670 1675 1680 1685 1690 1695 1700 1705 1750 1875 2010 3055 1755
1530 1535 1540 1545 1550 1555 1560 1565 1570 1575 1580 1585 1590 1630 1745 1870 2005 3050 1635
1430 1435 1440 1445 1450 1455 1460 1465 1470 1475 1480 1485 1520 1625 1740 1865 2000 3045 1525
1340 1345 1350 1355 1360 1365 1370 1375 1380 1385 1390 1420 1515 1620 1735 1860 1995 3040 1425
Page 93 of 137
1260 1265 1270 1275 1280 1285 1290 1295 1300 1305 1330 1415 1510 1615 1730 1855 1990 3035 1335
IDAHO NET OPERATING LOSS
CARRYFORWARD/CARRYBACK
1190 1195 1200 1205 1210 1215 1220 1225 1230 1250 1325 1410 1505 1610 1725 1850 1985 3030 1255
1130 1135 1140 1145 1150 1155 1160 1165 1180 1245 1320 1405 1500 1605 1720 1845 1980 3025 1185
2
year 1175 1240 1315 1400 1495 1600 1715 1840 1975 3020
Page
to to to to to to to to to to to
06 NOL Application
1170 1235 1310 1395 1490 1595 1710 1835 1970 3015
56EFO00051 06-16-11 year
Loss or absorption year Individuals, trusts and estates enter Idaho adjusted income (loss) Corporations enter Idaho taxable income (loss) Idaho NOL carryforward deducted on the return Net capital loss deducted on the federal return Idaho capital gains deduction claimed on the return Casualty losses on Idaho property included in itemized deductions Idaho net operating loss Idaho absorption income NOL available for future years
F O R M Name(s) as shown on return 1. 2. 3. 4. 5. 6. 7. 8.
EPB00056 11-03-11
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Form 67 Credits for Idaho Research Activities
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID67bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
ELECTIONS
090 Start –Up Company for federal 1 1 For Yes
research credit 0 or Blank for No
095 Start –Up company for Idaho 1 1 For Yes
research credit 0 or Blank for No
100 4 Wages for Qualified Services 12 Numeric
105 5 Cost of Supplies 12 Numeric
110 6 Cost of Computers 12 Numeric
115 7 Applicable Percentage of 12 Numeric
Contract Expenses
120 9 Fixed Based Percentage 5 Percentage
125 10 Average Annual Gross 12 Numeric
Receipts
130 11 Base Amount 12 Numeric
135 12 Subtract Line 11 from Line 8 12 Numeric
140 13 Multiply line 8 by 50% 12 Numeric
145 14 Enter smaller of line 12 or 12 Numeric
line 13
150 15 Add Lines 3 and 14 12 Numeric
155 16 Credit Earned. Multiply Line 15 12 Numeric
by 5%
EPB00056 11-03-11 Page 94 of 137
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160 17 Pass-through share of credit 12 Numeric
165 18 Credit from Unitary sharing 12 Numeric
170 19 Carryover credit from Idaho 12 Numeric
research
175 20 Credit distributed to partners, 12 Numeric
shareholders
180 21 Credit shared with unitary 12 Numeric
affiliates
185 22 Total credit available subject to 12 Numeric
limitations
190 23 Idaho income tax from your tax 12 Numeric
return
195 24a Credit for taxes paid to other 12 Numeric
states
200 24b Credit for contributions to 12 Numeric
educational entities
205 24c Credit Investment tax credit 12 Numeric
210 24d Credit for contributions to Idaho 12 Numeric
youth and rehabilitation
facilities
215 24e Credit for production equipment 12 Numeric
using post-consumer waste
220 24f Promoter-sponsored event 12 Numeric
credit
225 24g Add Lines 24a through 24f 12 Numeric
230 25 Net income after allowances 12 Numeric
235 26 Total credit available 12 Numeric
240 27 Credit for Idaho research 12 Numeric
activities allowed
245 28 Total credit available subject to 12 Numeric
limitations
250 29 Credit for Idaho research allow 12 Numeric
255 30 Credit carryover to future years 12 Numeric
Part A
260 Col. A Idaho 1984 Qualified Research 12 Numeric
Line 1a
265 Col. B Idaho 1984 Gross Receipts 12 Numeric
Line 1a
270 Col. A Idaho 1985 Qualified Research 12 Numeric
Line 1b
275 Col. B Idaho 1985 Gross Receipts 12 Numeric
Line 1b
280 Col. A Idaho 1986 Qualified Research 12 Numeric
Line 1c
285 Col. B Idaho 1986 Gross Receipts 12 Numeric
Line 1c
290 Col. A Idaho 1987 Qualified Research 12 Numeric
Line 1d
295 Col. B Idaho 1987 Gross Receipts 12 Numeric
Line 1d
EPB00056 11-03-11 Page 95 of 137
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300 Col. A Idaho 1988 Qualified Research 12 Numeric
Line 1e
305 Col. B Idaho 1988 Gross Receipts 12 Numeric
Line 1e
310 Col A Total Qualified Research 12 Numeric
Line 1f Expenses
315 Col B Total Gross Receipts 12 Numeric
Line 1g
320 Line 2 Fixed Based percentage 5 Percentage
Part B
325 Line 1 Tax Year 4 Alpha Numeric (for example
see part B line 1
instructions)
330 Col A Year 4 Idaho Qualified 12 Numeric
Line 2a Research
335 Col B Year 4 Idaho Gross Receipts 12 Numeric
Line 2a
340 Col A Year 5 Idaho Qualified 12 Numeric
Line 2b Research
345 Col B Year 5 Idaho Gross Receipts 12 Numeric
Line 2b
350 Col A Year 6 Idaho Qualified 12 Numeric
Line 2c Research
355 Col B Year 6 Idaho Gross Receipts 12 Numeric
Line 2c
360 Col A Year 7 Idaho Qualified 12 Numeric
Line 2d Research
365 Col B Year 7 Idaho Gross Receipts 12 Numeric
Line 2d
370 Col A Year 8 Idaho Qualified 12 Numeric
Line 2e Research
375 Col B Year 8 Idaho Gross Receipts 12 Numeric
Line 2e
380 Col A Year 9 Idaho Qualified 12 Numeric
Line 2f Research
385 Col B Year 9 Idaho Gross Receipts 12 Numeric
Line 2f
390 Col A Year 10 Idaho Qualified 12 Numeric
Line 2g Research
395 Col B Year 10 Idaho Gross Receipts 12 Numeric
Line 2g
400 Col A Total qualified expense 12 Numeric
Line 2h
405 Col B Total gross receipts 12 Numeric
Line 2i
410 Col B Initial fixed base percent 5 Percentage
Line 3
415 Col B Percent for year 5 Percentage
Line 4
420 Col B Start up fixed based percent 5 Percentage
Line 5
EPB00056 11-03-11 Page 96 of 137
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Part C
425 Line 1a First year gross receipts 12 Numeric
430 Line 1b Second year gross receipts 12 Numeric
435 Line 1c Third year gross receipts 12 Numeric
440 Line 1d Fourth year gross receipts 12 Numeric
445 Line 1e Total gross receipts 12 Numeric
450 Line 2 Total annual gross receipts 12 Numeric
EPB00056 11-03-11 Page 97 of 137
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F
O
R CREDIT FOR IDAHO RESEARCH ACTIVITIES
M 67EFO00037 2011
08-25-11
Name(s) as shown on return Social Security Number or EIN
START-up COMpAnIES: If you are treated as a start-up company for purposes of the federal research credit, check the box. 090
If you elect to be treated as a start-up company for purposes of the Idaho research credit, check the box. 095
You can't revoke the election once you make it.
CREDIT AVAIlABlE SuBJECT TO lIMITATIOn
• Corporations, other than S corporations, personal holding companies, and service organizations, begin on line 1.
• Individuals, estates, trusts, partnerships, S corporations, personal holding companies, and service organizations begin on line 4.
BASIC RESEARCH pAYMEnTS. Only corporations complete lines 1 through 3.
1. Basic research payments paid or incurred during the tax year to qualified organizations ..................... 1
2. Qualified organization base period amount ............................................................................................ 2
3. Subtract line 2 from line 1. If less than zero, enter zero ........................................................................ 3
quAlIFIED RESEARCH ExpEnSES pAID OR InCuRRED FOR RESEARCH COnDuCTED In IDAHO
4. Wages for qualified services performed in Idaho ................................................................................... 4 100
5. Cost of supplies used in Idaho ............................................................................................................... 5 105
6. Rental or lease costs of computers used in Idaho .................................................................................. 6 110
7. Enter the applicable percentage of contract research expenses ............................................................ 7 115
8. Total qualified research expenses for research conducted in Idaho. Add lines 4 through 7 .................. 8
9. Enter fixed-base percentage, but not more than 16%, from page 2, Part A or B .................................... 9 120 %
10. Enter average annual Idaho gross receipts from page 2, Part C ........................................................... 10 125
11. Base amount. Multiply line 10 by the percentage on line 9 ................................................................... 11 130
12. Subtract line 11 from line 8. If zero or less, enter zero .......................................................................... 12 135
13. Multiply line 8 by 50% ............................................................................................................................. 13 140
14. Enter the smaller amount from line 12 or line 13 .................................................................................... 14 145
15. Add lines 3 and 14 .................................................................................................................................. 15 150
16. Credit earned. Multiply line 15 by 5% .................................................................................................... 16 155
17. Pass-through share of credit from a partnership, S corporation, estate or trust ..................................... 17 160
18. Credit received through unitary sharing. Include a schedule ................................................................. 18 165
19. Carryover of credit for Idaho research activities from prior years ........................................................... 19 170
20. Credit distributed to partners, shareholders or beneficiaries .................................................................. 20 175
21. Credit shared with unitary affiliates ......................................................................................................... 21 180
22. Total credit available subject to limitations. Add lines 16 through 19 and subtract lines 20 and 21 ....... 22 185
CREDIT lIMITATIOnS
23. Enter the Idaho income tax from your tax return .................................................................................... 23 190
24. a. Credit for tax paid to other states ........................................................... 24a 195
b. Credit for contributions to Idaho educational entities .............................. 24b 200
c. Investment tax credit .............................................................................. 24c 205
d. Credit for contributions to Idaho youth and rehabilitation facilities .......... 24d 210
e. Credit for production equipment using postconsumer waste .................. 24e 215
f. Promoter sponsored event credit ........................................................... 24f 220
g. Add lines 24a through 24f ................................................................................................................ 24g 225
25. Net income tax after allowance of other credits. Subtract line 24g from line 23 .................................... 25 230
26. Total credit available subject to limitations. Enter the amount from line 22 ............................................ 26 235
27. Credit for Idaho research activities allowed.
Enter the smaller amount from line 25 or line 26 here and on Form 44, Part I, line 4 ............................ 27 240
CREDIT CARRYOVER
28. Total credit available subject to limitations. Enter the amount from line 22 ........................................... 28 245
29. Credit allowed. Enter the amount from line 27 ....................................................................................... 29 250
30. Credit carryover to future years. Subtract line 29 from line 28. Enter the amount here and on
Form 44, Part I, line 4 ............................................................................................................................. 30 255
EPB00056 11-03-11 Page 98 of 137
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EFO00037
08-25-11 Form 67 - Page 2
Use Part A or Part B to compute the fixed-base percentage. If the company meets the federal definition of a start-up company or has
elected to be treated as a start-up company, skip Part A and use Part B. Enter the fixed-base percentage on page 1, line 9.
Use Part C to compute the average annual gross receipts attributable to sources in Idaho. Enter this amount on page 1, line 10.
For Parts A, B and C, determine Idaho gross receipts using the multistate apportionment rules.
part A - Fixed-Base percentage
Column A Column B
Idaho Qualified
1. Enter the amounts for each year Research Expenses Idaho Gross Receipts
a. 1984 ........................................................................................................ 1a 260 265
b. 1985 ........................................................................................................ 1b 270 275
c. 1986 ........................................................................................................ 1c 280 285
d. 1987 ........................................................................................................ 1d 290 295
e. 1988 ........................................................................................................ 1e 300 605
f. Total Idaho qualified research expenses. Add lines 1a through
1e in Column A ........................................................................................ 1f 310
g. Total Idaho gross receipts. Add lines 1a through 1e in Column B................................................... 1g 315
2. Fixed-Base Percentage. Divide line 1f by line 1g. Enter the amount here and on page 1, line 9.
Do not enter more than 16% ................................................................................................................... 2 320 %
part B - Fixed-Base percentage for Start-up Companies
For the first five tax years beginning after 1993 for which you have qualified research expenses for research conducted in Idaho, enter
on line 1 which year after 1993 this tax year is (for example 3rd tax year) and on line 5 enter 3%. You do not need to complete any
other lines in Schedule B.
If this is the 6th year or later beginning after 1993 for which you have qualified research expenses for research conducted in Idaho, use
the table in the instructions on page 3 to determine the years for which you need to enter the Idaho qualified research expenses and
Idaho gross receipts. For example, if this is the 6th tax year beginning after 1993, you will enter the Idaho qualified research expenses
and Idaho gross receipts for the 4th and 5th tax years.
1. Identify the year beginning after 1993 (1st, 2nd, 3rd...). See instructions ................................................... _________________325
Column A Column B
2. Enter the qualified research expenses for research conducted in Idaho Qualified Research
and the Idaho gross receipts for the applicable years. The applicable Expenses for Research
conducted in Idaho Idaho Gross Receipts
years can be found in the table in the instructions on page 3. (Column A of table) (Column B of table)
a. 4th Year ................................................................................................... 2a 330 335
b. 5th Year ................................................................................................... 2b 340 345
c. 6th Year ................................................................................................... 2c 350 355
d. 7th Year ................................................................................................... 2d 365
e. 8th Year ................................................................................................... 2e 370 375
f. 9th Year ................................................................................................... 2f 380 385
g. 10th Year ................................................................................................. 2g 390 395
h. Total qualified research expenses for research conducted in Idaho
for applicable years. Add the amounts in Column A .............................. 2h 400
i. Total Idaho gross receipts for the same tax years.
Add the amounts in Column B .......................................................................................................... 2i 405
3. Divide Line 2h by line 2i .......................................................................................................................... 3 410 %
4. Percent for applicable year as indicated in the table in the instructions on page 3, Column C ............... 4 415 %
5. Fixed-Base Percentage for Start-Up Companies. Multiply line 3 by line 4. Enter the amount
here and on page 1, line 9. Do not enter more than 16% ...................................................................... 5 120 %
part C - Average Annual Idaho Gross Receipts for the previous Four Tax Years
1. Enter the Idaho gross receipts for each of the years indicated.
a. 1st preceding tax year ............................................................................ 1a 425
b. 2nd preceding tax year ........................................................................... 1b 430
c. 3rd preceding tax year ............................................................................ 1c 435
d. 4th preceding tax year ............................................................................ 1d 440
e. Total annual Idaho gross receipts for the previous four tax years. Add lines 1a through 1d ............ 1e 445
2. Total average annual Idaho gross receipts for the previous four tax years.
Divide the amount on line 1e by 4. Enter the amount here and on page 1, line 10 ............................... 2 450
EPB00056 11-03-11 Page 99 of 137
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Form 68 Idaho Broadband Equipment Investment Credit
(If present in the return)
Updated Year & Lines Removed
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID68bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 1a Amount of qualified investment 12 Numeric
085 1b Amount of first year bonus 12 Numeric
depreciation claimed Line Removed
090 1c Earned qualified investments 12 Numeric
Subtract line 1b from line 1a. Line Removed
095 2 Credit Earned (Line 1 x 3%) 12 Numeric
100 3 Pass-through share of credit 12 Numeric
105 4 Credit received through sharing 12 Numeric
110 5 Credit received by transfer 12 Numeric
115 6 Carryover of broadband 12 Numeric
equipment investment credit
from prior years
120 7 Credit recaptured in 2011. 12 Numeric
Amount from line 13, 68R Year updated
125 8 Credit distributed to partners, 12 Numeric
shareholders, or beneficiaries.
EPB00056 11-03-11 Page 100 of 137
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130 9 Credit shared with unitary 12 Numeric
affiliates
135 10 Credit transferred to another 12 Numeric
taxpayer
140 11 Total credit available subject to 12 Numeric
limitations
145 12 Idaho income tax from tax 12 Numeric
return
150 13a Credit for tax paid to other 12 Numeric
states.
155 13b Credit for contributions to Idaho 12 Numeric
educational entities
160 13c Investment tax credit 12 Numeric
165 13d Credit for contributions to Idaho 12 Numeric
youth and rehabilitation
facilities
170 13e Credit for production equipment 12 Numeric
using post-consumer waste
175 13f Promoter-sponsored credit 12 Numeric
180 13g Credit for Idaho research 12 Numeric
activities
185 13h Add lines 13a through 13g 12 Numeric
190 14 Tax available after all credits 12 Numeric
Subtract line 13h from line 12
195 15 Credit allowable subject to 12 Numeric
limitation of tax.
Smaller of amount from line 11
or $750,000
200 16 Broadband equipment 12 Numeric
investment credit allowed.
205 17 Total credit available 12 Numeric
210 18 Broadband equipment allowed 12 Numeric
carryover
215 19 Credit carryover to future years 12 Numeric
EPB00056 11-03-11 Page 101 of 137
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F
O
R IDAHO BROADBAND EQUIPMENT
M 68EFO00038 2011
08-02-11 INVESTMENT CREDIT
Name(s) as shown on return Social Security Number or EIN
CREDIT AVAILABLE SUBJECT TO LIMITATION
1. Amount of qualified investments in broadband equipment acquired during the tax year and approved by
the Idaho Public Utilities Commission (PUC). Include a complete list and approval from the Idaho PUC .... 1 080
2. Credit earned. Multiply line 1 by 3% ............................................................................................................. 2 095
3. Pass-through share of credit from a partnership, S corporation, estate or trust ............................................ 3 100
4. Credit received through unitary sharing. Include a schedule ........................................................................ 4 105
5. Credit received by transfer. Include Idaho Statement of Credit Transfer, Form 70 ...................................... 5 110
6. Carryover of broadband equipment investment credit from prior years ......................................................... 6 115
7. Carryover eliminated due to recapture in 2011. Enter the amount from Form 68R, line 13.
Include Form 68R .......................................................................................................................................... 7 120
8. Credit distributed to partners, shareholders or beneficiaries ......................................................................... 8 125
9. Credit shared with unitary affiliates ................................................................................................................ 9 130
10. Credit transferred to another taxpayer. Include Form 70 .............................................................................. 10 135
11. Total credit available subject to limitations. Add lines 2 through 6 and subtract lines 7 through 10 .............. 11 140
CREDIT LIMITATIONS
12. Enter the Idaho income tax from your tax return ........................................................................................... 12 145
13. a. Credit for tax paid to other states ................................................................. 13a 150
b. Credit for contributions to Idaho educational entities .................................... 13b 155
c. Investment tax credit .................................................................................... 13c 160
d. Credit for contributions to Idaho youth and rehabilitation facilities ............... 13d 165
e. Credit for production equipment using postconsumer waste ....................... 13e 170
f. Promoter sponsored event credit ................................................................. 13f 175
g. Credit for Idaho research activities ............................................................... 13g 180
h. Add lines 13a through 13g ........................................................................................................................ 13h 185
14. Net income tax after other credits. Subtract line 13h from line 12 ................................................................ 14 190
15. Credit allowable subject to limitation of tax. Enter the smaller of:
a. the amount from line 11 or
b. $750,000 ................................................................................................................................................... 15 195
16. Broadband equipment investment credit allowed. Enter the smaller amount from line 14 or line 15
here and on Form 44, Part I, line 5 ................................................................................................................ 16 200
CREDIT CARRYOVER
17. Total credit available subject to limitations. Enter the amount from line 11 ................................................... 17 205
18. Broadband equipment investment credit allowed. Enter the amount from line 16 ....................................... 18 210
19. Credit carryover to future years. Subtract line 18 from line 17. Enter the amount here and on
Form 44, Part I, line 5 .................................................................................................................................... 19 215
EPB00056 11-03-11 Page 102 of 137
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F
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R IDAHO BROADBAND EQUIPMENT
M 68EFO00038 2011
08-02-11 INVESTMENT CREDIT
Name(s) as shown on return Social Security Number or EIN
060 003
CREDIT AVAILABLE SUBJECT TO LIMITATION
1. Amount of qualified investments in broadband equipment acquired during the tax year and approved by
the Idaho Public Utilities Commission (PUC). Include a complete list and approval from the Idaho PUC .... 1 080
2. Credit earned. Multiply line 1 by 3% ............................................................................................................. 2 095
3. Pass-through share of credit from a partnership, S corporation, estate or trust ............................................ 3 100
4. Credit received through unitary sharing. Include a schedule ........................................................................ 4 105
5. Credit received by transfer. Include Idaho Statement of Credit Transfer, Form 70 ...................................... 5 110
6. Carryover of broadband equipment investment credit from prior years ......................................................... 6 115
7. Carryover eliminated due to recapture in 2011. Enter the amount from Form 68R, line 13.
Include Form 68R .......................................................................................................................................... 7 120
8. Credit distributed to partners, shareholders or beneficiaries ......................................................................... 8 125
9. Credit shared with unitary affiliates ................................................................................................................ 9 130
10. Credit transferred to another taxpayer. Include Form 70 .............................................................................. 10 135
11. Total credit available subject to limitations. Add lines 2 through 6 and subtract lines 7 through 10 .............. 11 140
CREDIT LIMITATIONS
12. Enter the Idaho income tax from your tax return ........................................................................................... 12 145
13. a. Credit for tax paid to other states ................................................................. 13a 150
b. Credit for contributions to Idaho educational entities .................................... 13b 155
c. Investment tax credit .................................................................................... 13c 160
d. Credit for contributions to Idaho youth and rehabilitation facilities ............... 13d 165
e. Credit for production equipment using postconsumer waste ....................... 13e 170
f. Promoter sponsored event credit ................................................................. 13f 175
g. Credit for Idaho research activities ............................................................... 13g 180
h. Add lines 13a through 13g ........................................................................................................................ 13h 185
14. Net income tax after other credits. Subtract line 13h from line 12 ................................................................ 14 190
15. Credit allowable subject to limitation of tax. Enter the smaller of:
a. the amount from line 11 or
b. $750,000 ................................................................................................................................................... 15 195
16. Broadband equipment investment credit allowed. Enter the smaller amount from line 14 or line 15
here and on Form 44, Part I, line 5 ................................................................................................................ 16 200
CREDIT CARRYOVER
17. Total credit available subject to limitations. Enter the amount from line 11 ................................................... 17 205
18. Broadband equipment investment credit allowed. Enter the amount from line 16 ....................................... 18 210
19. Credit carryover to future years. Subtract line 18 from line 17. Enter the amount here and on
Form 44, Part I, line 5 .................................................................................................................................... 19 215
EPB00056 11-03-11 Page 103 of 137
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Form 68R Recapture of Idaho Broadband Equipment Investment Credit
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID68Rb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 A Property Description 50 Alphanumeric
085 B Property Description 50 Alphanumeric
090 C Property Description 50 Alphanumeric
095 D Property Description 50 Alphanumeric
100 E Property Description 50 Alphanumeric
105 1-A Date property placed in service 8 Numeric
MMDDYYYY
110 2-A Cost or Other Basis 12 Numeric
115 4-A Original credit. Line 2 x Line 3 12 Numeric
120 5-A Date property ceased to qualify 8 Numeric
MMDDYYYY
125 6-A Number of full years between 2 Numeric
the date on line 1 and the date
on Line 5
130 7-A Recapture percentage from 5 Percentage
table.
135 8-A Tentative recapture tax. 12 Numeric
Line 4 x Line 7
140 1-B Date property was placed in 8 Numeric
service. MMDDYYYY
EPB00056 11-03-11 Page 104 of 137
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145 2-B Cost or Other Basis 12 Numeric
150 4-B Original Credit. Line 2 x Line 3 12 Numeric
155 5-B Date property ceased to qualify 8 Numeric
MMDDYYYY
160 6-B Number of full years between 2 Numeric
the date on line 1 and the date
on Line 5
165 7-B Percentage from Table 5 Percentage
170 8-B Tentative Recapture Tax 12 Numeric
Line 4 x Line 7
175 1-C Date property was placed in 8 Numeric
service MMDDYYYY
180 2-C Cost or Other Basis 12 Numeric
185 4-C Original Credit. Line 2 x Line 3 12 Numeric
190 5-C Date property ceased to qualify 8 Numeric
MMDDYYYY
195 6-C Number of full years between 2 Numeric
the date on line 1 and the date
on Line 5
200 7-C Percentage from Table 5 Percentage
205 8-C Tentative Recapture Tax 12 Numeric
Line 4 x Line 7
210 1-D Date property was placed in 8 Numeric
service MMDDYYYY
215 2-D Cost or Other Basis 12 Numeric
220 4-D Original Credit. Line 2 x Line 3 12 Numeric
225 5-D Date property ceased to qualify 8 Numeric
MMDDYYYY
230 6-D Number of full years between 2 Numeric
the date on Line 1 and the date
on Line 5
235 7-D Percentage from Table 5 Percentage
240 8-D Tentative Recapture Tax 12 Numeric
Line 4 x Line 7
245 1-E Date property placed in service 8 Numeric
MMDDYYYY
250 2-E Cost or Other Basis 12 Numeric
255 4-E Original Credit. Line 2 x Line 3 12 Numeric
260 5-E Date property ceased to qualify 8 Numeric
MMDDYYYY
265 6-E Number of full years between 2 Numeric
the date on line 1 and the date
on Line 5
270 7-E Percentage from Table 5 Percentage
275 8-E Tentative Recapture Tax 12 Numeric
Line 4 x Line 7
280 9 Add Line 8, Column A through 12 Numeric
E
285 10 Pass through of Credit 12 Numeric
EPB00056 11-03-11 Page 105 of 137
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290 11 Add Lines 9 and 10 12 Numeric
295 12 Credit recapture distributed to 12 Numeric
shareholder, partners or
beneficiaries
300 13 Enter the portion of original 12 Numeric
credit on line 4 not used to
offset tax in any year
305 14 Add Lines 12 and 13 12 Numeric
310 15 Recapture of Broadband 12 Numeric
Equipment Investment credit.
Subtract line 14 from line 11
EPB00056 11-03-11 Page 106 of 137
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F
O
R RECAPTURE OF IDAHO BROADBAND
M EFO0003968R
06-29-11 EQUIPMENT INVESTMENT CREDIT
Name(s) as shown on return Social Security Number or EIN
060 003
PART I -- IDENTIFY PROPERTY THAT CEASED TO QUALIFY AS IDAHO BROADBAND EQUIPMENT
INVESTMENT CREDIT PROPERTY
Properties Property Description
A 080
B 085
C 090
D 095
E 100
PART II -- ORIGINAL IDAHO BROADBAND EQUIPMENT INVESTMENT CREDIT
Properties
A B C D E
1. Date property placed
in service .................................... 105 140 175 210 245
2. Cost or other basis ..................... 110 145 180 215 250
3. Credit percentage ...................... 3% 3% 3% 3% 3%
4. Original credit.
Multiply line 2 by line 3 ............... 115 150 185 220 255
5. Date property ceased
to qualify ..................................... 120 155 190 225 260
6. Number of full years
between the date on line 1
and the date on line 5 ................ 125 160 195 230 265
PART III -- COMPUTATION OF RECAPTURE TAX
7. Recapture percentage
from table in instructions ............ 130 165 200 235 270
8. Tentative recapture tax.
Multiply line 4 by line 7 ............... 135 170 205 240 275
9. Add line 8, columns A through E ......................................................................................................................... 280
10. Pass-through share of credit recapture from S corporations, partnerships, estates or trusts ............................. 285
11. Add lines 9 and 10 .............................................................................................................................................. 290
12. Credit recapture distributed to shareholders, partners or beneficiaries .............................................................. 295
13. Enter the portion of original credit on line 4 not used to offset any tax. Do not include the amount of credit
transferred. Do not enter more than line 11. The amount on this line reduces the carryover available to
the current year ................................................................................................................................................... 300
14. Add lines 12 and 13 ............................................................................................................................................ 305
15. Recapture of broadband equipment investment credit. Subtract line 14 from line 11. Enter here and on
Form 44, Part II, line 2. Do not use this amount to reduce current year's broadband equipment investment
credit computed on Form 68 ............................................................................................................................... 310
EPB00056 11-03-11 Page 107 of 137
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Form 69 Idaho Incentive Investment Tax Credit
(If present in the return)
Updated Year
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID69bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required )
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 1 Credit carry over from 2011 12 Numeric
Year updated
085 2 Pass-through share of credit 12 Numeric
from a partnership, S
Corporation, estate or trust
090 3 Credit received through unitary 12 Numeric
sharing in 2011 Year updated
095 4 Credit received by transfer in 12 Numeric
2011 Year updated
100 5 Carryover eliminated due to 12 Numeric
recapture in 2011 Year updated
105 6 Credit distributed to partners, 12 Numeric
shareholders or beneficiaries
110 7 Credit shared with unitary 12 Numeric
affiliates
115 8 Credit transferred to another 12 Numeric
taxpayer in 2011 Year updated
120 9 Total credit available subject to 12 Numeric
limitations
125 10 Idaho income tax from tax 12 Numeric
return
EPB00056 11-03-11 Page 108 of 137
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130 11a Credit for taxes paid to other 12 Numeric
states
135 11b Credit for contributions to Idaho 12 Numeric
educational entities
140 11c Investment tax credit 12 Numeric
145 11d Credit for contributions to Idaho 12 Numeric
youth and rehabilitation facilities
150 11e Credit for production equipment 12 Numeric
using post-consumer waste
155 11f Promoter-sponsored credit 12 Numeric
160 11g Credit for Idaho research 12 Numeric
activities
165 11h Broadband equipment 12 Numeric
investment credit
170 11i Add lines 11a through 11h 12 Numeric
175 12 Net income tax after other 12 Numeric
credits. Subtract line 11i from
line 10
180 13 Credit allowable to limitations 12 Numeric
(smaller of line 9 or $500,000)
185 14 Incentive investment tax credit 12 Numeric
allowed.
190 15 Total credit available subject to 12 Numeric
limitations.
195 16 Incentive investment tax credit 12 Numeric
allowed.
200 17 Credit carryover to future years. 12 Numeric
EPB00056 11-03-11 Page 109 of 137
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F
O
R IDAHO INCENTIVE INVESTMENT
M 69EFO00040 2011
08-17-11 TAX CREDIT
Name(s) as shown on return Social Security Number or EIN
060 003
CREDIT AVAILABLE SUBJECT TO LIMITATION
1. Credit carryover from 2010 (2010 Form 69, line 17)................................................................................ 1 080
2. Pass-through share of credit from a partnership, S corporation, estate or trust that received credit
by transfer in 2011 .................................................................................................................................... 2 085
3. Credit received through unitary sharing in 2011. Include a schedule ...................................................... 3 090
4. Credit received by transfer in 2011. Include Form 70 .............................................................................. 4 095
5. Elimination of carryover related to property no longer used in Idaho during the tax year ........................ 5 100
6. Credit distributed to partners, shareholders or beneficiaries .................................................................... 6 105
7. Credit shared with unitary affiliates ........................................................................................................... 7 110
8. Credit transferred to another taxpayer in 2011. Include Form 70 ............................................................ 8 115
9. Total credit available subject to limitations. Add lines 1 through 4 and subtract lines 5 through 8 .......... 9 120
CREDIT LIMITATIONS
10. Enter the Idaho income tax from your tax return ...................................................................................... 10 125
11. a. Credit for tax paid to other states ............................................................... 11a 130
b. Credit for contributions to Idaho educational entities ................................. 11b 135
c. Investment tax credit .................................................................................. 11c 140
d. Credit for contributions to Idaho youth and rehabilitation facilities ............. 11d 145
e. Credit for production equipment using postconsumer waste ..................... 11e 150
f. Promoter sponsored event credit ............................................................... 11f 155
g. Credit for Idaho research activities ............................................................ 11g 160
h. Broadband equipment investment credit ................................................... 11h 165
i. Add lines 11a through 11h .................................................................................................................... 11i 170
12. Net income tax after other credits. Subtract line 11i from line 10 .............................................................. 12 175
13. Credit allowable subject to limitation of tax. Enter the smaller of:
a. the amount from line 9 or
b. $500,000............................................................................................................................................... 13 180
14. Incentive investment tax credit allowed. Enter the smaller amount from line 12 or line 13 here
and on Form 44, Part I, line 6 .................................................................................................................... 14 185
CREDIT CARRYOVER
15. Total credit available subject to limitations. Enter the amount from line 9 ............................................... 15 190
16. Credit allowed. Enter the amount from line 14 ........................................................................................ 16 195
17. Credit carryover to future years. Subtract line 16 from line 15. Enter the amount here and
on Form 44, Part I, line 6 .......................................................................................................................... 17 200
EPB00056 11-03-11 Page 110 of 137
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Form 72 Idaho Hire One Act Credit
(If present in the return)
New Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID49Rb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric
(Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
Part II – Increase in Number of Employees
080 1-II Average Number of Employees During the Tax 12 Numeric
Year
085 2-II Average number of employees during the three 12 Numeric
preceding Tax Years
090 3-II Average number of employees during the 12 Numeric
preceding tax year
095 4-II Subtract the greater of line 1 or 2 from line 3; 12 Numeric
enter difference
Part III – Qualifying Wages
100 1A-III Wages of employees with an average wage of 12 Numeric
$12 with unemployment equal or greater than
10%
105 1B-III Wages of employees with an average wage of 12 Numeric
$15 with unemployment less than 10%
110 2-III Total of 1A and 1B 12 Numeric
Part IV. Credit Allowed
115 1-IV Credit Percentage 5 Percentage
120 2-IV Credit Allowed 12 Numeric
EPB00056 11-03-11 Page 111 of 137
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Idaho Hire One Act Credit Supplemental Schedule
125 Employee #1 Description of Employee. 100 Alpha/Numeric
1A Employee’s Name 30 Alpha/Numeric
1B SSN 9 Numeric
1C Date Hired 8 Numeric
MM/DD/YYYY
1D Date Employment Ceased 8 Numeric
MM/DD/YYYY
1E County of Employment 20 Alpha/Numeric
1F Health Care Benefit Coverage 1 Alpha ‘S’ or ‘F’
1G Gross Wages Paid to Employee during Initial 12 12 Numeric
months of work
1H, or 1I Gross wages reported on Form 72 Part III, line 12 Numeric
1A, or Gross Wages Reported on Form 72 Part
III Line 1B (these 2 fields are mutually exclusive;
which ever exists is placed here).
130 Employee #2 Description of Employee. 100 Alpha/Numeric
(Repeat format above for each entry)
135 Employee #3 Description of Employee. 100 Alpha/Numeric
140 Employee #4 Description of Employee 100 Alpha/Numeric
145 Employee #5 Description of Employee. 100 Alpha/Numeric
150 Employee #6 Description of Employee. 100 Alpha/Numeric
155 Employee #7 Description of Employee. 100 Alpha/Numeric
160 Employee #8 Description of Employee. 100 Alpha/Numeric
165 Employee #9 Description of Employee. 100 Alpha/Numeric
170 Employee #10 Description of Employee. 100 Alpha/Numeric
175 Employee #11 Description of Employee. 100 Alpha/Numeric
180 Employee #12 Description of Employee. 100 Alpha/Numeric
185 Employee #13 Description of Employee. 100 Alpha/Numeric
190 Employee #14 Description of Employee. 100 Alpha/Numeric
195 Employee #15 Description of Employee. 100 Alpha/Numeric
200 Employee #16 Description of Employee. 100 Alpha/Numeric
205 Employee #17 Description of Employee. 100 Alpha/Numeric
210 Employee #18 Description of Employee. 100 Alpha/Numeric
EPB00056 11-03-11 Page 112 of 137
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215 Employee #19 Description of Employee. 100 Alpha/Numeric
220 Employee #20 Description of Employee. 100 Alpha/Numeric
225 Employee #21 Description of Employee. 100 Alpha/Numeric
230 Employee #22 Description of Employee. 100 Alpha/Numeric
235 Employee #23 Description of Employee. 100 Alpha/Numeric
240 Employee #24 Description of Employee. 100 Alpha/Numeric
245 Employee #25 Description of Employee. 100 Alpha/Numeric
EPB00056 11-03-11 Page 113 of 137
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F
O
R IDAHO HIRE ONE ACT CREDIT 2011
M EFO0024272
09-20-11
Name(s) as shown on return Social Security Number or EIN
060 003
PART I. QUALIFYING FOR THE CREDIT
You may be entitled to claim the Hire One Act credit in taxable year 2011 for an employee, if:
1. The employee:
a. Was a regular full-time employee or a part-time employee who customarily performed duties at least 20 hours per week,
b. Was subject to Idaho income tax withholding, whether any amounts were required to be withheld,
c. Was employed in an Idaho trade or business,
d. Was covered for Idaho unemployment insurance purposes, and
e. Performed duties for the employer for a minimum of nine consecutive months with at least part of that time occurring
during the tax year for which the credit is claimed.
2. The employee wasn't employed as a result of the employer acquiring another taxpayer's trade or business, except where the prior
taxpayer would have qualified for the credit.
3. The employee wasn't employed as a result of the employer operating a place of business in the same or substantially identical
trade or business as operated by another taxpayer within the prior 12 months, except where the prior taxpayer would have qualified
for the credit.
4. The employee didn't transfer to the employer from a related taxpayer.
5. The employee:
a. Was hired on or after April 15, 2011,
b. Received employer-provided health care benefits, and
c. Was hired at an average hourly rate of:
i. At least $12 per hour in a county with a 10% or greater unemployment rate, or
II. At least $15 per hour in a county with an unemployment rate of less than 10%.
PART II. INCREASE IN NUMBER OF EMPLOYEES
Include on lines 1 through 3 only those employees in your Idaho Quarterly Unemployment Insurance Tax Reports who met
the criteria in Part I, lines 1 through 4. See instructions.
1. Average number of employees during the tax year ................................................................................... 1 080
2. Average number of employees during the three preceding tax years ....................................................... 2 085
3. Average number of employees during the preceding tax year .................................................................. 3 090
4. Subtract the greater of lines 2 or 3 from line 1 and enter the difference. If the amount
doesn't equal or exceed one, stop — you don't qualify for the credit; otherwise, continue to Part III ....... 4 095
PART III. QUALIFYING WAGES
Although you may show an increase in employees in Part II, only the wages of new employees who met all of the criteria
in Part I, lines 1 through 5, may be eligible for the credit. See instructions for identifying the employee and the employee's
wages to be entered on lines 1a and 1b.
1. Wages of employees included on Part II, line 4 with average annual earnings of:
a. At least $12 per hour in a county with an unemployment rate equal
to or greater than 10% ................................................................................... 1a 100
b. At least $15 per hour in a county with an unemployment rate of
less than 10% ................................................................................................ 1b 105
2. Add lines 1a and 1b. Include Form 72-S ................................................................................................. 2 110
PART IV. CREDIT ALLOWED
1. Credit percentage ..................................................................................................................................... 1 115 %
If your tax rate in Box 4 on your Idaho Department of Labor Notice of Taxable Wage Rate for
calendar year 2011 is:
• Less than 3.36%, enter 6 percent on line 1,
• Equal to 3.36%, enter 4 percent on line 1, or
• Greater than 3.36%, enter 2 percent on line 1.
2. Credit allowed. Multiply line 1 by Part III, line 2. Enter amount here and on your Idaho return:
Form 40, line 49; Form 41, line 55; Form 41S, line 61; Form 43, line 67; Form 65, line 57; or
Form 66, line 26 ........................................................................................................................................ 2 120
EPB00056 11-03-11 Page 114 of 137
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F
O EFO0024472-S Idaho Hire One Act Credit Supplemental Schedule
R
M 09-20-11
Name(s) as shown on return Social Security Number or EIN Tax year ending
A B C D E F G H I
Gross Wages
Paid to Employee
Health Care During the Gross Wages Gross Wages
Date Benefit Coverage Employee's Initial Reported on Reported on
Social Security Date Employment County of (Single 80% or 12 Months of Form 72, Form 72,
Employee's Name Number Hired Ceased Employment Family 70%) Employment Part III, line 1a Part III, line 1b
1 125
2 130
3 135
4 140
5 145
6 150
7 155
8 160
9 165
10 170
11 175
12 180
13 185
14 190
15 195
16 200
17 205
18 210
Page _______ of ________
EPB00056 11-03-11 Page 115 of 137
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Form 75 Idaho Fuels Use Report
(If present in the return)
No Changes to Form
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “ID75bb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 Federal Employer Identification 9 Numeric
Number
085 Period Beginning 8 Numeric
MMDDYYYY
090 Period Ending 8 Numeric
MMDDYYYY
Section II – Business Activities
095 1 Farming 1 1 For Yes
0 or Blank for No
100 2 Logging 1 1 For Yes
0 or Blank for No
105 3 Construction 1 1 For Yes
0 or Blank for No
110 4 Trucking 1 1 For Yes
0 or Blank for No
115 5 Manufacturing 1 1 For Yes
0 or Blank for No
120 6 Landscaping & Tree Service 1 1 For Yes
0 or Blank for No
EPB00056 11-03-11 Page 116 of 137
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125 7 Well Drilling 1 1 For Yes
0 or Blank for No
130 8 Equipment Rental/Leasing 1 1 For Yes
0 or Blank for No
135 9 Concrete/Asphalt/Gravel 1 1 For Yes
0 or Blank for No
140 10 Excavating 1 1 For Yes
0 or Blank for No
145 11 Golf course 1 1 For Yes
0 or Blank for No
150 12 Outfitter 1 1 For Yes
0 or Blank for No
155 13 Mining 1 1 For Yes
0 or Blank for No
160 14 Other 1 1 For Yes
0 or Blank for No
165 14a Other Description.Use 30 Alphanumeric
Miscellaneous statement.
Section III – Nontaxable use
Tax Paid Special Fuels
170 1 Stationary Engines 1 1 For Yes
0 or Blank for No
175 2 Unlicensed Equipment 1 1 For Yes
0 or Blank for No
180 2a Unlicensed Equipment 30 Alphanumeric
Description.
185 3 Refrigeration 1 1 For Yes
0 or Blank for No
190 4 Intrastate Motor Vehicles 1 1 For Yes
0 or Blank for No
195 5 IFTA Power Take-off 1 1 For Yes
0 or Blank for No
200 6 Intrastate Motor Vehicle Power 1 1 For Yes
0 or Blank for No
205 7 Federal, State & Local Motor 1 1 For Yes
Vehicle 0 or Blank for No
210 8 Aircraft 1 1 For Yes
0 or Blank for No
215 9 Other 1 1 For Yes
0 or Blank for No
220 9a Other Description. Use 30 Alphanumeric
Miscellaneous statement
Tax Paid Gasoline
225 10 Stationary Engines 1 1 For Yes
0 or Blank for No
230 11 Unlicensed Equipment 1 1 For Yes
0 or Blank for No
235 11a Unlicensed Equipment 30 Alphanumeric
Description
240 12 Refrigeration Unit 1 1 For Yes
0 or Blank for No
EPB00056 11-03-11 Page 117 of 137
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245 13 IFTA Auxiliary Engine 1 1 For Yes
0 or Blank for No
250 14 Intrastate Motor Vehicle 1 1 For Yes
Auxiliary 0 or Blank for No
255 15 Aircraft 1 1 For Yes
0 or Blank for No
260 16 Commercial Motor Boat 1 1 For Yes
0 or Blank for No
265 17 Other 1 1 For Yes
0 or Blank for No
270 17a Other Description. Use 30 Alphanumeric
Miscellaneous statement
Section IV – Total Refund or Tax Due
275 1 Gasoline Tax Refund 12 Numeric
280 2 Special Fuels Tax Refund 12 Numeric
285 3 Gasoline Tax Due 12 Numeric
290 4 Special Fuels Tax Due 12 Numeric
295 5 Use Tax Due 12 Numeric
300 5a Sales Tax paid with return 1 1 For Yes
0 or Blank for No
305 5b Permit Number 9 Numeric
310 6 Refund NO ENTRY
315 7 Tax Due NO ENTRY
NOTE: Enter total of Gasoline Tax Due and Special Fuels Tax Due on Line 31 Form 40, or Line 52
Form 43.
Section V – Fuels Tax Refund
320 1-A Total tax-paid gallons Gasoline 12 Numeric
purchased
325 1-B Total tax-paid gallons Av Gas 12 Numeric
purchased
330 1-C Total tax-paid gallons Jet Fuel 12 Numeric
purchased
335 1-D Total tax-paid gallons Undyed 12 Numeric
Diesel purchased
340 1-E Total tax-paid gallons Propane 12 Numeric
purchased
345 1-F Total tax-paid gallons Nat Gas 12 Numeric
purchased
350 2-A Nontaxable Gallons Gasoline 12 Numeric
355 2-B Nontaxable Gallons Av Gas 12 Numeric
360 2-C Nontaxable Gallons Jet Fuel 12 Numeric
365 2-D Nontaxable Gallons Undyed 12 Numeric
Diesel
370 2-E Nontaxable Gallons Propane 12 Numeric
375 2-F Nontaxable Gallons Natural 12 Numeric
Gas
EPB00056 11-03-11 Page 118 of 137
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380 4-A Fuels tax Refund Gas 12 Numeric
385 4-B Fuels tax Refund Av Gas 12 Numeric
390 4-C Fuels tax Refund Jet Fuel 12 Numeric
395 4-D Fuels tax Refund Undyed 12 Numeric
Diesel
400 4-E Fuels tax Refund Propane 12 Numeric
405 4-F Fuels tax Refund Nat Gas 12 Numeric
Section VI – Fuels Tax Due
410 1-A Taxable Gallons Gas 12 Numeric
415 1-B Taxable Gallons Av Gas 12 Numeric
420 1-C Taxable Gallons Jet Fuel 12 Numeric
425 1-D Taxable Gallons Undyed Diesel 12 Numeric
430 1-E Taxable Gallons Propane 12 Numeric
435 1-F Taxable Gallons Nat. Gas 12 Numeric
440 3-A Tax Due Gas 12 Numeric
445 3-B Tax Due Aviation Gas 12 Numeric
450 3-C Tax Due Jet Fuel 12 Numeric
455 3-D Tax Due Undyed Diesel 12 Numeric
460 3-E Tax Due Propane 12 Numeric
465 3-F Tax Due Natural Gas 12 Numeric
Section VII – Use Tax Due
470 1-A Gallons Gas 12 Numeric
475 1-B Gallons Aviation Gas 12 Numeric
480 1-C Gallons Jet Fuel 12 Numeric
485 1-D Gallons Undyed Diesel 12 Numeric
490 1-E Gallons Propane 12 Numeric
495 1-F Gallons Natural Gas 12 Numeric
500 2-A Average Price per Gallon Gas 5 9.999 Percentage
505 2-B Average Price per Gallon 5 9.999 Percentage
Aviation Gas
510 2-C Average Price per Gallon Jet 5 9.999 Percentage
Fuel
515 2-D Average price per Gallon 5 9.999 Percentage
Undyed Diesel
520 2-E Average Price per Gallon 5 9.999 Percentage
Propane
525 2-F Average Price per Gallon 5 9.999 Percentage
Natural Gas
530 4-A Federal Tax per Gallon Gas 5 9.999 Percentage
535 4-B Federal Tax per Gallon Aviation 5 9.999 Percentage
Gas
540 4-C Federal Tax per Gallon Jet Fuel 5 9.999 Percentage
545 4-D Federal Tax per Gallon Undyed 5 9.999 Percentage
Diesel
550 4-E Federal Tax per Gallon 5 9.999 Percentage
Propane
EPB00056 11-03-11 Page 119 of 137
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555 4-F Federal Tax per Gallon Natural 5 9.999 Percentage
Gas
560 7-A Use Tax Gas 12 Numeric
565 7-B Use Tax Aviation Gas 12 Numeric
570 7-C Use Tax Jet Fuel 12 Numeric
575 7-D Use Tax Undyed Diesel 12 Numeric
580 7-E Use Tax Propane 12 Numeric
585 7-F Use Tax Natural Gas 12 Numeric
EPB00056 11-03-11 Page 120 of 137
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F
O IDAHO FUELS USE REPORT
R 75EFO00055
M 10-10-08
Name Social Security Number
PLEASE
PRINT Assumed Business Name (DBA)
OR Federal Employer Identification Number
TyPE Address
City, State, and Zip Code
State use only
Section I. FILING PERIOD Beginning ______, _______ and ending ▪ ______, _______
If you have already claimed a refund of this tax from the Tax Commission on another Form 75,
do not complete this form.
Section II. BUSINESS ACTIVITIES Mark each box below that describes the business activities of your company.
1. ▪ Farming 095 6. ▪ Landscaping & tree service 120 11. ▪ Golf course 145
2. ▪ Logging 100 7. ▪ Well drilling 125 12. ▪ Outfitter 150
3. ▪ Construction 105 8. ▪ Equipment rental/leasing 130 13. ▪ Mining 155
4. ▪ Trucking 110 9. ▪ Concrete/asphalt/gravel 135 14. ▪ Other (describe) ________160
5. ▪ Manufacturing 115 10. ▪ Excavating 140 165
Section III. NONTAXABLE USE Mark each box below that describes the nontaxable use(s) to claim a refund of fuels taxes.
Idaho TaX-PaId special fuels (diesel, propane, or natural gas) used in *Idaho TaX-PaId gasoline used in
1. ▪ Stationary engines 170 10. ▪ Stationary engines 225
2. ▪ Unregistered equipment (list) ____________________ 175 11. ▪ Unregistered equipment (list) ________________ 230
180 235
3. ▪ Refrigeration unit with separate tank 185 12. ▪ Refrigeration unit with separate tank 240
4. ▪ Intrastate motor vehicles off-highway miles(attach Form 75-IMV)190 13. ▪ IFTA auxiliary engine allowance(attach Form 75-IC) 245
5. ▪ IFTA power take-off and auxiliary engine allowances 195 14. ▪ Intrastate motor vehicle auxiliary engine 250
(attach Form 75-IC) allowance (attach Form 75-IMV)
6. ▪ Intrastate motor vehicle power take-off and auxiliary engine 200 15. ▪ Aircraft (see instructions) 255
allowances (attach Form 75-IMV) 16. ▪ Commercial motor boat 260
7. ▪ Federal, state, and local government motor vehicles 205 17. ▪ Other (describe) ___________________________ 265
8. ▪ Aircraft (see instructions) 210 270
9. ▪ Other (describe) _______________________________ 215 * Gasoline used in a registered motor vehicle (government or
220 privately owned) does not qualify for a refund of the gasoline tax.
Section IV. TOTAL REFUND OR TAX DUE
Complete the sections on page 2 that apply to you (Sections V, VI, or VII) before completing this section.
1. Gasoline tax refund from page 2, Section V, line 5 ....................................................................................... ▪ $ 275
2. Special fuels tax refund from page 2, Section V, line 6 ................................................................................ ▪ 280
3. Gasoline tax due from page 2, Section VI, line 4.......................................................................................... ▪ 285
4. Special fuels tax due from page 2, Section VI, line 5 ................................................................................... ▪ 290
5. Total of use tax due from page 2, Section VII, line 8 .................................................................................... ▪ 295
300 I paid the use tax with my sales/use tax return. Permit number _____________________________305
6. Refund. If the total of lines 1 and 2 is greater than the total of lines 3, 4, and 5,
enter the difference .................................................................................................................. ▪ 3 1 0
7. Tax Due. If the total of lines 1 and 2 is less than the total of lines 3, 4, and 5,
enter the difference .................................................................................................................. ▪ 3 1 5
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Authorized signature Date Call 334-7660 in the Boise area or (800) 972-7660 toll free.
SIGN ▪ MAIL TO:
HERE Title Daytime phone Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076
Paid preparer's signature Preparer's EIN, SSN or PTIN
▪
Address and phone number
EPB00056 11-03-11 Page 121 of 137
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EFO00055 10-10-08 Form 75 Page 2
A B** C** D E F G
Section V. FUELS TAX REFUND Gasoline Av Gas Jet Fuel Undyed Diesel* Propane Nat Gas Totals
1. Total tax-paid gallons purchased 320 325 330 335 340 345
from all sources (whole gallons) .... ▪
2. Total nontaxable gallons 350 355 360 365 370 375
(whole gallons)............................... ▪
3. Tax rate .......................................... .25 .07 .06 .25 .181 .197
4. Fuels tax refund ............................. 380 385 390 395 400 405
5. Gasoline tax refund. Add line 4, columns A, B & C. Enter here and on page 1, Section IV, line 1 ................................
6. Special fuels tax refund. Add line 4, columns D, E & F. Enter here and on page 1, Section IV, line 2 ..........................
A B** C** D E F G
Section VI. FUELS TAX DUE Gasoline Av Gas Jet Fuel Undyed Diesel* Propane Nat Gas Totals
1. Taxable gallons 410 415 420 425 430 435
(whole gallons)............................... ▪
2. Tax rate .......................................... .25 .07 .06 .25 .181 .197
3. Fuels tax due ................................. 440 445 450 455 460 465
4. Gasoline tax due. Add line 3, columns A, B & C. Enter here and on page 1, Section IV, line 3 ..................................
5. Special fuels tax due. Add line 3, columns D, E & F. Enter here and on page 1, Section IV, line 4 .............................
A B** C** D E F G
Section VII. USE TAX DUE Gasoline Av Gas Jet Fuel Undyed Diesel* Propane Nat Gas Totals
1. Number of gallons from 470 475 480 485 490 495
Section V, line 2 ............................. ▪
2. Average price per gallon 500 505 510 515 520 525
(carry 4 decimal places x.xxxx)...... ▪
3. Less state fuels tax/gallon .............
4. Less federal fuels tax/gallon .......... ▪ 530 535 540 545 550 555
5. The base cost per gallon
(line 2 less 3 & 4) ...........................
6. Total amount subject to use tax
(multiply line 1 by line 5) ................
7. Use tax due 560 565 570 575 580 585
(multiply line 6 by 6%)....................
8. Use tax due. Add line 7, columns A through F. Enter here and on page 1, Section IV, line 5 ......................................
* Includes Biodiesel and Biodiesel Blends
** Rate change for Av Gas and Jet Fuel effective July 1, 2008.
EPB00056 11-03-11 Page 122 of 137
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Miscellaneous Statements
(If present in the return)
FORM
FIELD LINE IDENTIFICATION LENGTH DESCRIPTION
000 Record ID 6 Value “IDbbbb”
001 Form Number 6 Value “IDMSbb”
002 Page Number 5 Value “PG01b”
003 Primary SSN 9 Numeric
004 Filler 1 Blank
005 Form Occurrence Number 7 Value “0000001”
055 Spouse SSN 9 Numeric
060 Name Line 1 35 Alphanumeric (Required)
A.) Primary last name 32 Alphanumeric
B.) Primary suffix 3 Alphanumeric
065 Name Line 2 35 Alphanumeric
A.) Secondary last name 32 Alphanumeric
B.) Secondary suffix 3 Alphanumeric
070 Name Line 3 35 Alphanumeric
A.) Primary first name 16 Alphanumeric
B.) Primary middle name 1 Alphanumeric
C.) Secondary first name 16 Alphanumeric
D.) Secondary middle name 1 Alphanumeric
E.) Filler 1 Blank
080 Variable Description or 1020 Alphanumeric
Statement
Note: This statement will be used if you are filing an amended tax return and the reason is a number
4 (other) you need to attach explanation for amending. It also needs to be used for lines on forms that
are requesting additional information. For example, Form 39R, other additions, other subtractions
and bonus deprecation descriptions.
EPB00056 11-03-11 Page 123 of 137
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Requirement to File Worksheet
Idaho’s filing requirements (as defined in Idaho Code section 63-3030) are based on gross income. Generally,
Idaho follows the same rules as the IRS to determine filing requirements, with the following exceptions:
1. If you are blind or receiving public assistance you are not required to pay the $10.00 Permanent Building
Fund tax.
2. If you are filing a tax return only to get back your withholding and you do not meet the filing requirement (as
defined in Idaho Code section 63-3030), you are not required to pay the Permanent Building Fund.
3. If you are a part-year resident/nonresident, you are required to file an Idaho income tax return if your gross
income from all sources while a resident and your gross income from Idaho sources while a nonresident total
more than $2,500.
The following worksheet can be used to determine gross income; however gross income is not limited to just
the items on this worksheet.
If the federal attached is a 1040.
Line 7 Wages
8a Interest
9a Dividends
10 State tax refund
11 Alimony received
12 Schedule C, line 7 or Schedule C-EZ, line 1
13 Schedule D, lines 1(f), 2(f), 4(f), 5(f), plus 9(f), 11(f), 12(f), and line 13(f)
14 Schedule 4797 line 18b
15 IRA distributions
16 Taxable pensions and annuities
17 Schedule E line 3 and 4; also: to identify if taxpayer owes Permanent Building Fund and has Schedule
E entries on Parts 11, 111 or IV on the back page, and/or lines 5 and 12 Schedule D, treat as if the taxpayer is
required to file.
18 Schedule F, line 11 or line 51 or Form 4835 line 7
19 Unemployment compensation
20b Social Security benefits
21 Other income (add only; do not subtract if <$>
EPB00056 11-03-11 Page 124 of 137
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State Acknowledgments
(Inner TRANA Record)
Field No. Field ID Length Type Description/Value
Byte Count 04 N 0120
Start of Record 4 N “****”
Sentinel
0000 Record ID 6 A ‘TRANAb’
0010 EIN of 9 N EIN of
Transmitter Transmitter
(State will leave
this blank).
0020 Transmitter 35 N State will leave
Name this blank.
0030 Type Transmitter 16 AN ‘Preparer’s Agent’
0040 Processing Site 1 A ‘E’
0050 Transmission 8 N CCYYMMDD
Date
0060 ETIN of 7 N ETIN of
Transmitter Transmitter of
Electronic Return
plus 1 blank
space.
0070 Julian Day 3 N Julian Date of file
Generation.
0080 Transmission 2 N Sequence number
Sequence for of file.
Julian day.
0090 Acknowledgment 1 A ‘A’
Transmission
Format
0100 Record Type 1 A ‘F’
0110 Transmitter EFIN 6 N EFIN of
Transmitter
0120 Filler 5 Blank
0130 Reserved 1 Blank
0140 Reserved 1 Blank
0150 Reserved 6 Blank
0160 Production-Test 1 A ‘P’ or ‘T’
Code
0170 Transmission 1 A ‘Z’
Type Code
0180 Reserved 1 Blank
Record Terminus 1 C ‘#’
EPB00056 11-03-11 Page 125 of 137
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State Acknowledgments
(Inner TRANB Record)
Field No. Field ID Length Type Description/Value
Byte Count 04 N 0120
Start of Record 4 N “****”
Sentinel
0000 Record ID 6 A ‘TRANBb’
0010 EIN of 9 N EIN of Transmitter
Transmitter
0020 Transmitter’s 35 AN Address of
Address Transmitter.
0030 Transmitter’s 35 AN Address of
City, State, Zip Transmitter..
0040 Transmitter’s 10 N Transmitter’s Area
Area Code & Code and Phone
Phone Number Number.
0050 Filler 16 Blank
Record 1 C ‘#’
Terminus
State Acknowledgments
(Ack Key Record)
Field No. Field ID Length Type Description/Value
Byte Count 04 N ‘0120’
Start of Record 4 N “****”
Sentinel
0000 Record ID 6 A ‘ACKbbb’
0005 Reserved IP 1 A ‘R’ or blank
Address Code
0010 EIC Indicator 1 A ‘Y’ or blank
0020 Taxpayer 9 N Primary SSN of
Identification Taxpayer.
Number
0030 Return Sequence 16 N RSN of Return or
Number blank
0040 Expected Refund 12 N Refund or Balance
or Balance Due Due of the return
or blank.
0050 Acceptance Code 1 A “A” = Accepted
EPB00056 11-03-11 Page 126 of 137
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“R”= Rejected
“D”= Duplicated
Return.
“T” Transmission
rejected
“E” Exception
Processing
Always
“A” if State does
not reject.
0060 Duplicate Code 3 A ‘Dbb’ Duplicate
DCN or zero, ‘Pbb’
if Duplicate
Primary SSN or
zero, ‘Sbb’
Duplicate Spouse
SSN or zero. (Only
if Acceptance
code is ‘D’)
otherwise blanks.
0065 PIN Presence 1 N ‘0’ No PIN, ‘1’
Indicator Practitioner PIN,
‘2’ Self-Select PIN
by Practitioner, ‘3’
Self-Select PIN
Online, ‘4’ State-
Only or blank.
0070 EFT Code 1 Blank
0080 Date Accepted 8 N CCYYMMDD or
blank
0090 Return DCN 14 N DCN of Return or
blank
0100 Number of Error 2 N ‘00’ - ‘96’ or blank
Records
0110 FOUO Ret Seq 13 Reserved
Num
0112 State DD Ind 1 Reserved
0115 Payment 15 AN ‘PYMNT RQST
Acknowledgment RVCD” or blank.
Literal
0117 Date of Birth 1 ‘0’ DOB
Validity Code Validation Not
Required, ‘1’ All
DOB’s valid, ‘2’
Primary DOB
Mismatch, ‘3’
Spouse DOB
EPB00056 11-03-11 Page 127 of 137
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Mismatch, ‘4’ Both
DOB’s Mismatch
or blank
0118 Filler 1 Blank
0119 State-Only Code 2 A ‘SO’ or blank
0120 DebtCode 1 AN ‘N’ None, ‘I’ IRS
Debt, ‘F’ FMS
Debt, ‘B’ IRS and
FMS debt or blank
0130 State Packet 2 A ‘ID’
Code
Record Terminus 1 C ‘#’
State Acknowledgments
(Inner Recap Record)
Field No. Field ID Length Type Description/Value
Byte Count 04 N ‘0120’
Start of Record 4 N “****”
Sentinel
0000 Record ID 6 A ‘RECAPb’
0010 Filler 8
0020 Total EFT Count 6 N EFT Records sent
or blank
0030 Total Count of 6 N Total returns
ACK Key Records submitted by
Transmitter.
0040 ETIN 7 N ETIN of
Transmitter plus 1
blank.
0050 Julian Day of 3 N Must match the
Transmission TRANA Record.
0060 Transmission 2 N Daily
Sequence Transmission
Sequence
0070 Total Accepted 6 N Total Accepted
Returns Returns by
Transmitter.
0080 Total Duplicated 6 N Total Duplicated
Returns Returns by
Transmitter.
0090 Total Rejected 6 N Total Rejected
Returns Returns by
Transmitter
0100 Total Number of 6 N Total number of
ACK Error ACKR Records
EPB00056 11-03-11 Page 128 of 137
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Records created by
Transmitter.
0110 IRS Computed 6 N Blank
Return EFT
Count
0120 IRS Computed 6 N Blank
Return Count
0130 Total State-Only 6 N Blank
Return Count
0135 Total Accepted 6 N Blank
State-Only
Returns
0137 Filler 5
0140 Acknowledgment 20 AN GTX Key for
File Name Transmitted
acknowledgments.
Record Terminus 1 ‘#’
EPB00056 11-03-11 Page 129 of 137
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Optical Character Recognition (OCR) Specifications
Paper Specifications
1.Width - 8 1/2"
2.Height - 3 2/3" (Coupons)
- 11" (Standard Size Forms)
3. Perforation Type - Standard Perf
4.Weight - 24#
5.Color - White (black ink)
6. Paper must contain properties that will allow data to be read by optical character recognition equipment.
Such properties are gloss, porosity, reflectance and smoothness.
7. The dirt (dirt, specks, wood pulp or foreign marks) shall not exceed 150 marks per 1000 square inches.
8. Opacity - Paper with opacity of greater than 85% is preferable.
OCR Scan Line Data Fields
THE OCR SCAN LINE MUST BE OCR-A 10 PITCH - 10 CHARACTERS PER INCH -FIXED PRINT.
Our taxpayer for sample purposes is: John Q. Taxpayer
1.Prime Social Security number 9 digits (518010001)
2.Spouse Social Security number 9 digits (123456321)
3.Name Control (first 4 letters of the last name) 4 characters (TAXP)
4.Tax Code 2 digits (01)
5.Tax Period (month & year) 4 digits (1206)
6.Filing Cycle Code 1 character (A)
7.Transaction Code 2 digits (95)
8.Check Digit 1 digit (0)
EPB00056 11-03-11 Page 130 of 137
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Payment voucher for original return (Transaction Code = 95)
Idaho Income Tax Payment Voucher Amount Paid $ 10.00
E-Filed Original Return
Mail to: Idaho State Tax Commssion
PO Box 83784
Boise ID 83707-3784
REVENUE OPERATIONS QUALITY CONTROL
PO BOX 36
BOISE ID 83722-0410
518010001 123456321 ONEI 01 1209 A 95 2
Payment voucher for amended return (Transaction Code = 72)
Idaho Income Tax Payment Voucher Amount Paid $ 10.00
E-Filed Amended Return
Mail to: Idaho State Tax Commssion
PO Box 83784
Boise ID 83707-3784
REVENUE OPERATIONS QUALITY CONTROL
PO BOX 36
BOISE ID 83722-0410
123456789 000000000 REVE 01 1208 A 72 6
2011 129
EPB00056 11-03-11 Page 131 of 137
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NOTE: Not to scale (See Diagram at right). bottom of the page with the dotted line at 3 2/3" from the bottom. If coupon is printed on 8 1/2" X 11" paper, print the coupon at the OCR Scan Line: Minimum 1/4" between scan line & print above OCR Scan Line: .10 inches in height OCR Scan Line: 1/2" from bottom of print Form size: 3 2/3" X 8 1/2" 3 2/3"
Coupon-Size Form With Scan Line
2 2/3"
8 1/2" 7 1/2"
SCAN LINE: SEE SPECIFICATIONS
1/4"
1/2"
11"
28
COUPON 1/2" 1/2"
8 1/2"
EPB00056 11-03-11 Page 132 of 137
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Check Digit Validation
The calculation for the check digit is Modulus 10 Luhns Sum of Digits. It can be found in the scanline of all of
the OCR scanable income tax returns. The check digit is found in position 39 of the scanline. The calculation to
validate the check digit is performed on positions 1 through 38 of the scanline. The spaces separating two fields
are not included in the calculations.
Numbers 0-9 are equal to their face value.
Numbers 10 and above are equal to the sum of their two digits.
Example: 10 = 1+0 = 1
14 = 1+4 = 5
18 = 1+8 = 9
The letters of the alphabet are valued as follows:
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9 2 3 4 5 6 7 8 9
AMPERSAND (&)= 0, DASH (-)= 0, AND BLANK SPACES = 0
SCANLINE POSITIONS = 123456789012345678901234567890123456789
EXAMPLE SCANLINE = 518010001 123456321 HARD 01 1208 A 95 5
WEIGHTING FACTOR = 121212121 212121212 1212 12 1212 1 21 C
Check digit validation calculations are done as follows:
5 x 1= 5
1 x 2= 2
8 x 1= 8
0 x 2= 0
1 x 1= 1
0 x 2= 0
0 x 1= 0
0 x 2= 0
1 x 1= 1
1 x 2= 2
2 x 1= 2
3 x 2= 6
4 x 1= 4
5 x 2= 10 1 + 0 = 1
6 x 1= 6
EPB00056 11-03-11 Page 133 of 137
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3 x 2= 6
2 x 1= 2
1 x 2= 2
3 (T) x 1= 3
1 (A) x 2= 2
7 (X) x 1= 7
7 (P) x 2= 14 1 + 4 = 5
0 x 1= 0
1 x 2= 2
1 x 1= 1
2 x 2= 4
0 x 1= 0
6 x 2= 12 1 + 2 = 3
1 (A) x 1= 1
9 x 2= 18 1 + 8 = 9
5 x 1= 5
TOTAL 90
1. Sum of the digits. The sum in this example equals 90
2. Divide the sum by 10. 90/10 = 9 with a remainder of 0.
3. Subtract the remainder from 10. 10 - 0 = 10.
4. The check digit equals 0.
Note: The "C" used in the example of weighting factor on the previous page designates the location of
the check digit. It has no other purpose.
Note: If the remainder is equal to zero, the check digit is 0.
EPB00056 11-03-11 Page 134 of 137
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Name Control Guidelines
Name control must be the first four letters and/or characters of the last name. Do not include spaces. Do not
include any punctuation with the exception of the ampersand (&), and the hyphen (-). If the legal business name
includes the first word “The”, go to the next word to begin the four-letter name control (example shown below).
If the name control is less than four letters, use the following examples to help you.
Individual Name Control Samples
Harding, the four-letter name control would be HARD.
518010001 123456321 HARD 01 1211 A 95 0
John Doe (Person): The name control would be DOE (space after "E")
518010001 123456321 DOE 01 1211 A 95 5
Don Ho (Person): The name control would be HO (Two spaces after "O")
518010001 123456321 HO 01 1211 A 95 6
Sam O’Neil: The name control would be ONEI (remove the apostrophe)
518010001 123456321 ONEI 01 1211 A 95 6
Jane Sky-Jones: The name control would be SKY- (hyphen is acceptable part of name control)
518010001 123456321 SKY 01 1211 A 95 3
Spaces are placed only at the end of a name control. If the legal name contains characters other than &
(ampersand) or – (dash), remove them from the name control and collapse the letters.
EPB00056 11-03-11 Page 135 of 137
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Appendix A – Idaho State Return Reject Codes
Reject Error Message
Code
0001 Duplicate Return
0002 Missing Federal Return
0010 Form 40: Additions (line 8) and/or Subtractions (line 10) are present and Sch 39R does
not exist.
0020 Form 40: Itemized deductions (line 13) and Federal Sch A does not exist.
0030 Form 40: State Tax Add Back (line 14) and Federal Sch A does not exist.
0040 Form 40: Credit for Income Tax Paid to Other States (line 22) is present and Sch 39R
does not exist.
0050 Form 40: Total Business Credits (line 26) is present and Form 44 does not exist.
0060 Form 40: Fuels Tax Due (line 29) is present and Form 75 does not exist.
0070 Form 40: Total Tax from Recapture (line 31) is present and Form 44 does not exist.
0080 Form 40: Tax from Recapture QIE (line 32) is present and Form 49ER does not exist.
0090 Form 40: Old Age Home Credit (line 46) is present and Sch 39R does not exist.
0100 Form 40: Fuels Refund (line 47) is present and Form 75 does not exist.
0110 Form 40: Idaho Withholding (line 48) is present and W2 or 1099 does not exist.
0200 Form 43: Wages (line 7) is present and W2 or 1099 does not exist.
0210 Form 43: Business Income (line 11) is present and Federal Sch C or CEZ does not
exist.
0220 Form 43: Other Gains (line 13) is present and Federal Form 4797 does not exist.
0230 Form 43: Rents (line 16) is present and Federal Sch E does not exist.
0240 Form 43: Farm Income (line 17) is present and Federal Sch F does not exist.
0250 Form 43: Additions (Column B line 29) is present and Sch 39NR does not exist.
0260 Form 43: Subtractions (Column B line 30) is present and Sch 39NR does not exist.
0270 Form 43: Itemized deductions (line 33) and Federal Sch A does not exist.
0280 Form 43: State Tax Add back (line 34) and Federal Sch A does not exist.
0290 Form 43: Credit for Income Tax Paid to Other States (line 43) is present and Sch 39NR
does not exist.
0300 Form 43: Total Business Credits (line 47) is present and Form 44 does not exist.
0310 Form 43: Fuels Tax Due (line 49) is present and Form 75 does not exist.
0320 Form 43: Total Tax from Recapture (line 51) is present and Form 44 does not exist.
0330 Form 43: Tax from Recapture QIE (line 52) is present and Form 49ER does not exist.
0340 Form 43: Old Age Home Credit (line 64) is present and Sch 39NR does not exist.
0350 Form 43: Fuels Refund (line 65) is present and Form 75 does not exist.
0360 Form 43: Idaho Withholding (line 66) is present and W2 or 1099 does not exist.
0500 Sch 39R: Idaho Capital Gains Deduction (line 10) is present and Form CG does not
exist.
0510 Sch 39NR: Idaho Capital Gains Deduction (Part B, Column B, line 6) is present and
Form CG does not exist.
0600 Form 44: Investment tax credit (Part 1, line 1) is present and Form 49 does not exist
0620 Form 44: Credit for Idaho research activities (Part 1, line 5) is present and Form 67
does not exist.
0630 Form 44: Broadband equipment investment credit (Part 1, line 6) is present and Form
68 does not exist.
0640 Form 44: Incentive investment tax credit (Part 1, line 7) is present and Form 69 does
not exist.
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0680 Form 44: Small employer investment tax credit (Part 1, line 8) is present.
0690 Form 44: Small employer real property tax credit (Part 1, line 9) is present.
0700 Form 44: Small employer new jobs tax credit (Part 1, line 10) is present.
0705 Form 44: Biofuel infrastructure investment tax credit (Part 1, line 11) is present
0710 Form 44: Tax from recapture of investment tax credit (Part 2, line 1) is present and
Form 49R does not exist.
0720 Form 44: Tax from recapture of broadband equipment investment tax credit (Part 2,
line 2) is present and Form 68R does not exist.
0770 Form 44: Tax from recapture of small employer investment tax credit (Part 2, line 3) is
present.
0780 Form 44: Tax from recapture of small employer real property tax credit (Part 2, line 4 is
present.
0790 Form 44: Tax from recapture of small employer new jobs tax credit (Part 2, line 5) is
present.
0795 Form 44: Biofuel infrastructure investment tax credit (Part 2, line 6) is present
1260 Form 40 & Form 43: Hire One Credit reported and Form 72 does not exist
1280 Form 40 & Form 43: Value on Pass Through Income Tax Withheld (Line 47 & Line 66)
EPB00056 11-03-11 Page 137 of 137
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